DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S ALLAHABAD HIGH SCHOOL SOCIETY, ALLAHABAD

ITA 477/LKW/2017Status: DisposedITAT Lucknow30 June 2026AY 2010-119 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's plea to restore the matter to the AO for a fresh opportunity to present books of account, given the prior trustee disputes. The Tribunal set aside the lower authorities' orders.

What were the facts?

The assessee society, which declared NIL income, was assessed with a total income of Rs. 12,43,941/-. Subsequently, the CIT(E) directed a fresh assessment, leading to additions totaling Rs. 6,81,84,457/-. The CIT(A) partly allowed the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in deleting additions without proper opportunity for the AO to examine evidence, and whether the assessee should be granted a fresh opportunity to present its books of account.

Which sections of the Income-tax Act were involved?

Section 11,Section 13(3),Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Revenue against the order dated 27.04.2017, passed by the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] for Assessment Year 2010-11. The assessee has filed Cross Objection bearing No.02/LKW/2019. 2.0 The brief facts of the case are that is a Society registered under the Societies Registration Act, 1860. The assessee filed its ITA No.477/LKW/2017 & C.O. No.02/LKW/2019 return of income for the year under consideration, declaring NIL income. In this case, the assessment

The order continues below.

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