SRI AUROBINDO MIRA EDUCATIONAL TRUST,MADURAI vs. ACIT, EXEMPTIONS,, COIMBATORE

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ITA 847/CHNY/2026Status: DisposedITAT Chennai11 June 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the matter should be remanded to the AO for fresh consideration. The AO is directed to consider the revised computation of income filed by the assessee and decide the issue on merits, allowing the assessee to file supporting evidence.

What were the facts?

The assessee, a trust, filed its return of income declaring 'Nil' income. The AO found contradictory details and issued a notice under Section 142(1). The assessee filed a revised computation of income, which the AO rejected for lack of documentary evidence and not being a revised return.

What were the issues?

Whether an appellate authority can entertain a revised claim not made before the AO, and whether a revised computation of income filed in response to a Section 142(1) notice, without a revised return, is acceptable.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 08.06.2026Pronounced: 11.06.2026

आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.847/Chn/2026 िनधा�रण वष�/Assessment Year: 2022-23 Sri Aurobindo Mira Educational Trust, Vs. The Assistant Commissioner of Income 85L, PomeniNarayana Main Road, Tax, North Gate, S.S.Colony, Madurai May Flower Mid City Building, Tamil Nadu-624001. Coimbatore-641018. [PAN: AAQTS9043R] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. G. Baskar, Advocate ��थ� की ओर से/Respondent by : Mr. Kumar Chandan, JCIT सुनवाई की तारीख/ Date of hearing : 08.06.2026 घोषणा की तारीख /Date of Pronouncement : 11.06.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 08.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi for the assessment year 2022-23.

2.

At the outset, we note that the assessee is a Trust and filed the return of income declaring a total income at ‘Nil’ on 22.10.2022. We note that the AO found contradictory details with reference to the computation of total income filed along with the return of income and issued a show- cause notice seeking details under Section 142(1) of the Income Tax Act, 1961 (for short, the Act). In response to such notice under Section 142(1) of the Act, the assessee filed a revised computation of total income,

2 I.T.A. No.847/Chny/26

which is reproduced on page No. 6 of the assessment order. The AO held that the said revised computation of total income is not supported by documentary evidence, as the assessee has not filed any revised return and, therefore, held that the said revised computation of income is not acceptable taking support from the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. v. CIT (2006) 204 CTR (SC) 182. The ld. CIT(A) confirmed the same vide recording his reasons in para No. 7.2.2 of the impugned order.

3.

Ld. AR Mr. G. Baskar, Advocate, argued that the ld. CIT(A) failed to consider the decision of the Hon’ble Supreme Court which held that the appellate authorities can entertain revised or additional claims even if such claims were not made before the AO. He argued that the appellate authorities have the power to entertain any new claim which was not part of the return of income vide the decision of the Hon’ble Supreme Court in the case of Goetze (supra).

4.

Ld. DR Mr. Kumar Chandan, JCIT, reported no objection in remanding the matter to the file of the AO for his fresh consideration.

5.

Having considered the same, we deem it proper to remand the matter to the file of the AO for his fresh consideration. The AO shall consider the revised computation of total income which was filed by the assessee in response to the notice under Section 142(1) of the Act and decide the issue on merits. The assessee is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.

3 I.T.A. No.847/Chny/26

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 11th June, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 11.06.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

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