REGULAR TUTORIAL HOME,MANIPUR vs. ACIT CIRCLE, IMPHAL, MANIPUR

ITA 28/GTY/2026Status: DisposedITAT Guwahati05 August 2026AY 2023-2414 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that Form 56B is not required for institutions with gross receipts below ₹5 Crore claiming exemption under Section 10(23C)(iiiad). Due to procedural non-compliance and the need for a fair hearing, the case was remanded to the AO for fresh assessment.

What were the facts?

The assessee, an educational institution, claimed exemption under Section 10(23C)(iiiad) but was denied by the AO and CIT(A) for various procedural and substantive reasons, including filing the wrong ITR and making cash expenses. The assessee appealed to the ITAT.

What were the issues?

Whether the assessee is eligible for exemption under Section 10(23C)(iiiad) despite procedural lapses and cash expenses, and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 40A(3),Section 37,Section 139(4C)(e)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2023-24 dated 17.11.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

General Ground: Order Bad in Law

1.

1 That the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter "CIT(A)"] under section 250 dated 17/11/2025 is bad in law, contrary to the facts, and violates the principles of natural justice.

2.

Gross Error of Law regarding

The order continues below.

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