ORISSA ASSEMBLY OF SMALL AND MEDIUM ENTERPRISES,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

ITA 448/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2023-20243 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that denying the benefit of Sections 11 & 12 and taxing entire receipts under the head 'business' is not a permissible adjustment under Section 143(1). Therefore, the intimation and the order rejecting the rectification were quashed.

What were the facts?

The assessee was denied the benefit of registration under Section 12A in an intimation issued under Section 143(1). A rectification application under Section 154 was rejected, leading to this appeal.

What were the issues?

Whether the denial of registration and taxation of entire receipts under Section 143(1) is a permissible adjustment, and if the rejection of a rectification application for such an error was justified.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 11,Section 12,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri Ambika Prasad Mohanty, CA
For Respondent: Shri Vijaya Singh, ld Sr. DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld Addl/JCIT(A)- 9, Mumbai dated 18.3.2026 in Appeal No. Addl/JCIT(A)-9, Mumbai/10061/2022-23 for the assessment year 2023-24. 2. Shri Ambika Prasad Mohanty, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

It was submitted by ld AR that the return filed by the assessee came to be processed and an intimation came to be issued u/s.143(1) on 4.12.2024, wherein, the assessee has been denied the benefit of registration u/s.12A of the Act and the entire receipts of the assessee has been brought to tax. It was the submission that the assessee has filed recti

The order continues below.

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