SEWA SANKALP,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

ITA 235/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2017-1818 pages
AI SummaryDismissed

What were the facts?

The assessee initially claimed exemption under Section 10(23C) but later argued for exemption under Section 11. The assessee did not file a revised return and sought rectification of the intimation under Section 143(1) beyond the prescribed time limit.

What did the Tribunal hold?

The Tribunal held that a claim for exemption under Section 11 cannot be allowed through rectification proceedings when it was not made in the original or revised return. Furthermore, the application for rectification was filed beyond the statutory time limit prescribed under Section 154(7).

What were the issues?

Whether a new claim for exemption under Section 11 can be made via rectification, and whether the rectification application was filed within the limitation period.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 10(23C),Section 143(1),Section 154,Section 139(5),Section 154(7)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Samrat Chandra, CA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/Addl/JCIT(A)-1, Gurugram vide order dated 18.12.2025 for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1. Because on the facts and in the circumstances of the case the order of Ld. CIT(A) is bad in law and deserves to be quashed being illegal.

2.

Because, on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in confirming the action of the Assessing Officer in not granting exemption under section 11 of the Income-tax Act, 1961, despite the appellant being duly registered under section 12A a

The order continues below.

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