SUNFLOWER ACADEMY OF EDUCATION,VISAKHAPATNAM vs. DDIT, VISAKHAPATNAM

ITA 363/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2018-195 pages
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What did the Tribunal hold?

The Tribunal modified the CIT(A)'s direction, instructing the AO to first verify if the assessee's gross receipts were below Rs. 1 crore and then consider the claim under Section 10(23C)(iiiad).

What were the facts?

The assessee claimed exemption under Section 10(23C)(vi) for voluntary donations. The AO made an addition of 100% of these donations. The CIT(A) directed the AO to verify if the assessee had obtained the necessary approval for the exemption.

What were the issues?

Whether the assessee was eligible for exemption under Section 10(23C)(vi) without prior approval, and the applicability of different sub-clauses based on gross receipts.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 31.08.2026

PER SHRI VIJAY PAL RAO, VICE PRESIDENT :

This appeal is filed by the assessee against the order dated 07.01.2026 of Addl./JCIT(A), Bhubaneswar vide DIN & Order No. ITBA/APL/S/250/2025-26/10845294149(1) for the Assessment Year 2018-19. ITA 363/VIZ/2026 Sunflower Academy of Education

2.

The assessee has raised the following grounds of appeal :

1.

The intimation cum order passed by Ld. AO-CPC /DDIT, benguluru [“AO”] u/s 143(1) is contrary to the facts and also the law

The order continues below.

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