KISHAN DHAM CHARITABLE TRUST ,KISHAN DHAM MANDIR vs. INCOME TAX OFFICER , EXEMPTION WARD

ITA 399/ASR/2024Status: DisposedITAT Amritsar05 May 2026AY 2014-158 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal is remanding the case back to the CIT(A) for fresh adjudication. This is due to the CIT(A)'s failure to consider all grounds of appeal and the specific legal provisions applicable to the assessment year.

What were the facts?

The assessee, a charitable trust, is appealing an order that upheld a reassessment order. The CIT(A) dismissed all grounds of appeal, including those related to the initiation of reassessment proceedings and the denial of exemption under Section 12A.

What were the issues?

The key issues involve the validity of reassessment proceedings initiated on a change of opinion and the proper application of provisions related to charitable trust exemptions and interest calculations.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250,Section 154,Section 12A,Section 11(2),Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 18.02.2026Pronounced: 05.05.2026

Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 24.06.2024 which has emanated from the order of AO, NeFAC, Delhi, passed u/s 147 r.w.s. 144B of the Act, dated 30.03.2022. 2. The grounds of the appeal in Form 36 which are as under:

“1. That the CIT(Appeal) NFAC Delhi erred both in law and in respect of the facts of the case while passing his learned order dated 24.06.2024 bearing No. Assessment Year: 2014-15 2

ITBA/NFAC/S/250/2024-25/1065955229(1), thereby, arbitrarily dismissing all the grounds of appeal, upholding the ex-party reassessmen

The order continues below.

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