MADHYA PRADESH VIGYAN SABHA ,BHOPAL vs. INCOME TAX OFFICER EXEMPTION, BHOPAL, BHOPAL

ITA 822/IND/2025Status: DisposedITAT Indore14 May 2026AY 2019-2014 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), finding that the dismissal on technical grounds was hyper-technical and that the matter had merits. The Tribunal set aside the CIT(A)'s order and remanded the case back for a fresh decision on merits.

What were the facts?

The assessee, Madhya Pradesh Vigyan Sabha, claimed exemption under Section 10(23C) but failed to file Form 10BB with its return of income. This led to the disallowance of exemption and creation of a demand. The assessee's rectification application was rejected, and its first appeal before the CIT(A) was dismissed due to a delay of 80 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficient cause for dismissal, and whether the merits of the case should be considered despite the delay.

Which sections of the Income-tax Act were involved?

Section 10(23C),Section 154,Section 253,Section 249,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: Shri S S Deshpande, CA
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 06.05.2026Pronounced: 14.05.2026

Per Bench:

I. ITANo.821/Ind/2025, A.Y. 2016-17

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearing Number:-ITBA/NFAC/S/250/2023-24/1060674433

(1) dated 08.02.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

Madhya Pradesh Vigyan Sabha ITA No. 821 & 822/Ind/2025 - A.Y.2016-17 & 2019-20

order”. The Relevant Assessment year is 2016-17 and the corresponding previous year

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(23C)

All 713 judgments and leading authorities on Section 10(23C) →

Recent GST High Court judgments

Search GST case law →