JAMIA SIRAJUL ULOOM KUNDAN BONDIHAR EDUCATION SOCIETY,BALRAMPUR vs. ITO, LUCKNOW

ITA 118/LKW/2025Status: DisposedITAT Lucknow27 May 2026AY 2015-165 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee later discovered that a rectification order under Section 154 had already reduced the assessed income to nil for the relevant assessment year. Therefore, the appeal had become infructuous.

What were the facts?

The assessee, an educational institution, claimed exemption under Section 10(23C)(iiiad) for AY 2015-16. The Assessing Officer disallowed the exemption, making additions to the income. The assessee appealed to the CIT(A), which dismissed the appeal.

What were the issues?

Whether the assessee was eligible for exemption under Section 10(23C)(iiiad) and whether the appeal had become infructuous due to a subsequent rectification order.

Which sections of the Income-tax Act were involved?

Section 10(23C),Section 12A,Section 12AA,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 12.05.2026Pronounced: 27.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld.

Addl/JCIT(A)-6, Delhi passed under section 250 of the Income Tax Act, 1961 on 9.12.2024, wherein the ld. First Appellate Authority has dismissed the appeals of the assessee against the orders passed by the DCIT, CPC, Bengaluru under section 143(1) for the A.Y. 2015-16 on 27.03.2017. The grounds of appeal are as under: - “1 The appellant is purely educational institution where, education to boys and girls are being performed. 2 The appellant has filed Income Tax Return having income of Rs. 33,600/-, claiming exemption u/s 10(230) (iad). 3 According to section 12AA every order granting or refusing registration shall

The order continues below.

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