BETESTHA CHARITABLE TRUST,EAST GODAVARI DIST vs. ITO (EXEMPTION WARD), RAJAHMUNDRY

ITA 622/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2018-1917 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid because the Assessing Officer obtained approval from the Principal Commissioner of Income Tax, which was not the specified authority as per Section 151(ii) for reassessments initiated after three years. Consequently, the reassessment order was quashed.

What were the facts?

The assessee, Betesha Charitable Trust, challenged additions made under Section 115BBC(1) and the validity of reassessment proceedings. The primary issue revolved around the approval obtained for issuing a notice under Section 148 after more than three years from the end of the assessment year.

What were the issues?

Whether the reassessment proceedings were valid when the approval for issuing notice under Section 148 was obtained from an incorrect authority after the expiry of three years from the end of the assessment year.

Which sections of the Income-tax Act were involved?

Section 115BBC,Section 148,Section 148A,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 18.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 25.08.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, for the assessment year 2018-2019. 2 ITA.No.622/Viz./2025

2.

The assessee has raised the following grounds of appeal:

1.

“In the facts and circumstances of Appellant's case, the Learned Commissioner of Income Tax (Appeals), NFAC erred in confirming the addition of ₹32,58,934/-under section 115BBC(1) and taxing the same at 30%, without proper appreciation of facts and law.

2.

In the facts and circumstances of Appellant's case, the Learned Commissioner of Income Tax (Appeals), NFAC, ought

The order continues below.

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