SHRI DULESHWAR MAHADEV TRUST,AHMEDABAD vs. ITO EXEMPTION JODHPUR, JODHPUR

ITA 184/JODH/2025Status: DisposedITAT Jodhpur27 August 2026AY 2019-2013 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that while the assessee was not eligible for exemption under sections 11 and 12 due to lack of registration, the entire gross receipts could not be automatically treated as taxable income. The matter was restored to the Assessing Officer to determine the taxable income on commercial principles after examining admissible expenditure.

What were the facts?

The assessee, a religious trust, filed its return of income claiming exemption under sections 11 and 12. The CPC processed the return under section 143(1) and disallowed the exemption, treating the entire gross receipts as taxable income. The CIT(A) upheld this disallowance.

What were the issues?

Whether the entire gross receipts can be taxed upon denial of exemption under sections 11 and 12, and if not, how the taxable income should be computed.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 143(1),Section 164(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH JODHPUR

For Appellant: Shri S N Divatia, Adv. (Virtually)
For Respondent: Ms. Nidhi Nair, Addl. CIT-DR
Hearing: 04.08.2026Pronounced: 27.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 27.01.2025 passed by the learned Addl./JCIT(A)-7, Kolkata [hereinafter referred to as "the CIT(A)"]under section 250 of the Income-tax Act, 1961[hereinafter referred to as "the Act"], for the 2 Shri Duleshwar Mahadev Trust assessment year 2019-20, arising from the intimation dated 22.10.2020 issued by the Centralized Processing Centre, Bengaluru under section 143(1) of the Act.

2.

The assessee has raised the following grounds of appeal:

1.

2 The Order u/s.250 passed on 27-01-2025 by NFAC [ADDL/JCIT(A)-7] (hereinafter referred to as

The order continues below.

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