UNIVERSITY COLLEGE OF ENGINEERING AND TECHNOLOGY,SINDOOR HAZARIBAGH vs. ASSESMENT OFFICER, EXEMPTION WARD HZB

ITA 130/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2018-1910 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was not adjudicated on merits by the CIT(A) due to delay. Therefore, the matter was restored to the Assessing Officer to decide the issue afresh after providing the assessee an opportunity to be heard.

What were the facts?

The assessee, an engineering college, claimed exemption under Section 10(23C)(iiiab) of the Income Tax Act. The Assessing Officer made additions on account of fees received and interest earned, stating the assessee failed to furnish documentary evidence and maintain books of account. The assessee's appeal before the CIT(A) was dismissed on grounds of delay.

What were the issues?

Whether the assessee is eligible for exemption under Section 10(23C)(iiiab) and whether the additions made by the Assessing Officer are justified. The issue of delay in filing the appeal before the CIT(A) was also a preliminary consideration.

Which sections of the Income-tax Act were involved?

Section 69A,Section 69,Section 56,Section 148,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri Divesh Kumar, Accountant
For Respondent: Shri Ashish Kumar Deharia, CIT-DR
Hearing: 27/08/2026Pronounced: 31/08/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 09/01/2026 for the Assessment Year (AY) 2018-19 wherein the assessee has raised following grounds of appeal: "Exemption u/s 10(23c) (iiiab) of the Income Tax Act, 1961. University College of Engineering and Technology (UCET), Hazaribagh, is a government engineering college at Hazaribagh (Jharkhand). It was established in the year 2009. It is directly managed by the State Government's University "Vinoba Bhave University" (

The order continues below.

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