ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), NEW DELHI, DELHI vs. POPULATION SERVICES INTERNATIONAL, DELHI

ITA 3147/DEL/2026Status: DisposedITAT Delhi24 September 2026AY 2013-146 pages
AI SummaryDismissed

What were the facts?

The assessee, a society engaged in public health activities, had its registration under Section 10(23C)(iv) of the IT Act withdrawn. This led to reassessment proceedings and tax demands. The CIT(A) allowed the assessee's appeal, relying on previous ITAT orders.

What did the Tribunal hold?

The Tribunal held that the assessee's eligibility for exemption under Section 10(23C)(iv) was previously restored by ITAT orders in similar cases. Therefore, the reassessment and tax demand were not sustainable.

What were the issues?

Whether the assessee is eligible for exemption under Section 10(23C)(iv) of the IT Act, and if the reassessment proceedings initiated after withdrawal of exemption are valid.

Which sections of the Income-tax Act were involved?

Section 10(23C)(iv),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

The above appeals are directed against separate orders of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, tabulated herein below. Since common issues are involved in all these appeals therefore, for the sake of convenience, these appeals are clubbed together for the purpos

The order continues below.

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