DCIT, CIRCLE-1(EXEMPTIONS), CHANDIGARH, CHANDIGARH vs. GURU NANAK DEV UNIVERSITY, AMRITSAR

ITA 1263/CHANDI/2025Status: DisposedITAT Chandigarh19 August 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the procedural lapse of filing the return under the wrong section might not disentitle the assessee, the substantive conditions for exemption under Section 10(23C)(iiiab) must be proven. Since the assessee failed to provide evidence for the same, the matter was remanded.

What were the facts?

The Revenue appealed against the CIT(E)'s order granting exemption under Section 10(23C)(iiiab) to the assessee. The primary issue was that the assessee filed its return under Section 139(4A) instead of the required Section 139(4C), and also failed to provide financial documents to prove eligibility for the exemption.

What were the issues?

Whether a procedural defect in filing the return can lead to denial of exemption, and whether the assessee has substantiated the eligibility criteria for exemption under Section 10(23C)(iiiab) without providing necessary financial documentation.

Which sections of the Income-tax Act were involved?

Section 139(4A),Section 139(4C),Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Vinamar Gupta, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Hearing: 18.08.2026Pronounced: 19.08.2026

PER LALIET KUMAR, JM

This is the appeal filed by the Revenue feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Exemptions) Chandigarh [in short ‘the CIT (E)’] dated 01.08.2025 passed for assessment year 2017-18 on the grounds mentioned hereunder :

1.

That on the facts and in the circumstances of the case, the Ld. Addl./JClT(A) has erred in law and on facts in holding that the assessee is entitled to exemption u/s 10(23C)(iiiab) of the Income Tax Act, 1961,

ITA 1263/CHD/2025 A.Y. 2017-18 2 ignoring that the said exemption was not validly claimed in

The order continues below.

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