LEEDS FOUNDATION,DANAPUR vs. ITO, EXEMPTION WARD-1 , PATNA

ITA 77/PAT/2026Status: DisposedITAT Patna05 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted discrepancies in the submission of bills and vouchers for capital assets. To resolve the dispute and ensure a fair decision, the issue was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, Leeds Foundation, an educational institution registered under Section 12A, filed its return declaring nil income. The case was selected for scrutiny due to a large claim of depreciation for a trust, raising questions about claiming both depreciation and application for capital expenses simultaneously.

What were the issues?

Whether the assessee claimed both depreciation and application of income for capital expenses simultaneously, and whether sufficient documentation was provided to substantiate the claims.

Which sections of the Income-tax Act were involved?

Section 11(1),Section 11(6),Section 12A,Section 143(3),Section 142,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, PATNA

For Appellant: Shri Prasoon Kr, AR
For Respondent: Shri Ravi Kant, DR
Hearing: 30.06.2026Pronounced: 05.082026

Per Laxmi Prasad Sahu, AM:

This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Addl/ JCIT (A)-1, Gurugram, [hereinafter referred to as “the Ld. CIT(A)] dated 19th December, 2025, ITBA/APL/S/250/2025-26/1083871133(1). The assessee has raised following grounds of appeal:

“1. For that the order passed by the assessing officer which confirmed by Id. CIT Appeal is unjust and unreasonable because the authority below has not considered the document and evidence available on record, and as such the order is against the principle of natural justice.

2.

For that Id. CIT Appeal has failed to appreciate the fact that the appellant has received total in

The order continues below.

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