DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), VIJAYAWADA, VIJAYAWADA vs. MAULANA MINORITIES WELFARE AND EDUCATIONAL SOCIETY , KADAPA

ITA 211/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2022-236 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the Revenue's appeal was below the monetary limit prescribed by CBDT Circular No. 09/2024. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue appealed the deletion of an addition of Rs. 77,19,820/- made by the Assessing Officer. The assessee did not furnish evidence for loan repayment to the Assessing Officer.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the tax effect below the prescribed monetary limit for appeals.

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: 17.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Revenue is directed against the Order dated 11.12.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, for the assessment year 2022-2023. 2. The Revenue has raised the following grounds of appeal:

2 ITA.No.211/Viz./2026 1. “On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the addition made by the Assessing Officer.

2.

On the facts and in the circumstances of the case, the Ld. CIT(A) erred in giving relief, when the assessee has not furnished any evidence before Assessing Officer with regard to the sources for the loan repayment.

3.

On the facts and in the

The order continues below.

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