LATE PURUSHOTTAM HARI (GANESH) PATIL EDUCATION SOCIETY,SHEGAON vs. DCIT/ACIT CIR-EXEMP, NAGPUR, NAGPUR

ITA 587/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the adjustments made by the CPC might have resulted in dual deduction. The issues required verification of facts. Therefore, the Tribunal set aside the impugned orders and restored the matter to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, a charitable educational society, filed its return declaring nil income and claiming exemption. The CPC made adjustments under section 143(1) by reducing the application of income based on amounts reported in Form 10B, which the assessee did not exclude. The first appellate authority sustained these adjustments.

What were the issues?

Whether adjustments made by CPC under section 143(1) for application of income were justified, and whether these adjustments led to dual deduction.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Abhay Agrawal, Advocate
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 15.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of ADDL/JCIT (Appeals)-3, Chennai (for short, “CIT(A)”), dated 30/07/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from order of intimation dated 18.11.2024 Patil Education Society) passed u/s. 143(1) of the Act for the Assessment Year (AY) 2023-24. 2. Heard and perused the record. Appellant is a charitable educational society registered u/s. 12A/12AB and is engaged in imparting education to students through schools and colleges. Return of income was filed declaring NIL income and claiming exemption u/s. 11 & 12 of the Act. CPC has, vide intimation u/s. 143(1), redu

The order continues below.

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