BURGESS ENGLISH SENIOR SECONDARY SCHOOL,BILASPUR vs. INCOME TAX OFFICER WARD-1(2), BILASPUR, BILASPUR

ITA 486/RPR/2024Status: DisposedITAT Raipur29 June 2026AY 2017-189 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Revenue authorities failed to provide any distinguishable evidence to justify a change in their stance from AY 2015-16, when they had accepted the assessee's claim. Following the principle of consistency, the assessee's claim was allowed.

What were the facts?

The assessee, a school, did not file an ITR for AY 2017-18. The AO made an addition of Rs. 64,31,628/- treating it as business income. The assessee claimed it was part of a larger society (Chhattisgarh Diocese Board of Education) whose income was already reflected in their returns.

What were the issues?

Whether the assessment order is invalid and the addition is unjustified when the assessee claims to be part of a larger entity whose income is already accounted for, especially when the Revenue accepted this position in a prior assessment year.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri CH. Rajeswara Reddy, Sr, DR :
Hearing: 12.05.2026Pronounced: 29.06.2026

PER PARTHA SARATHI CHAUDHURY, JM:

This appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2017-18 on 17.09.2024 emanating from assessment order under section 144 of the Act dated 14.12.2019. 2 Burgess English Senior Secondary School, Bilaspur.

2.

The assessee has raised following grounds of appeal: “Gr.No.1: "On the facts & circumstances of the case and in law, assessment made u/s144 for AY17-18 dt.14-

The order continues below.

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