LATE MAMASAHEB MOHOL VIDYA VIKAS MANDAL,PUNE vs. INCOME TAX OFFICER (EXEMPTION) 2, PUNE

ITA 851/PUN/2026Status: DisposedITAT Pune06 October 2026AY 2023-242 pages
AI SummaryRemanded

What were the facts?

The assessee, Late Mamasaheb Mohol Vidya Vikas Mandal, filed its return of income for Assessment Year 2023-24 declaring Nil income, claiming exemption under Section 11 of the Income Tax Act, 1961. The Assessing Officer denied this exemption, citing the absence of a certificate under Section 12A of the Act issued by the Learned Commissioner of Income Tax (Exemption). The assessee's Authorized Representative submitted that the Learned CIT(Exemption) had granted registration under Section 12A read with Section 12AB of the Act for AY 2023-24 to AY 2017-28 by an order dated 28.07.2026. A copy of this order was filed in the paper book, and the Departmental Representative did not object. The appeal is against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under Section 250 of the Act on 16.01.2026, which emanated from an Assessment Order under Section 143(3) read with Section 144B of the Act dated 05.03.2025.

What did the Tribunal hold?

The Tribunal held that since the assessee had received registration under Section 12A of the Income Tax Act, 1961, for AY 2023-24, but the copy of this certificate was not available before the Assessing Officer during the assessment proceedings, the order of the Assessing Officer was set aside. The matter was remanded to the Assessing Officer for de-novo adjudication. The Assessing Officer was directed to provide an opportunity of hearing to the assessee. The Tribunal allowed the appeal of the assessee for statistical purposes. The ratio decidendi is that if an assessee has obtained the necessary registration for claiming exemption, and this fact is later established, the assessment proceedings should be reopened to grant the benefit, ensuring a fair hearing.

What were the issues?

1. Whether the assessee is eligible for exemption under Section 11 of the Income Tax Act, 1961, for AY 2023-24, given the absence of a Section 12A certificate before the Assessing Officer during assessment proceedings. Assessee's Contention: The assessee argued that it had obtained registration under Section 12A read with Section 12AB of the Act for AY 2023-24 vide an order dated 28.07.2026, a copy of which was provided. The assessee relied on this order to claim eligibility for exemption. Revenue's Contention: The Revenue, through the Addl. CIT, did not object to the fact that the assessee had obtained the Section 12A registration for the relevant assessment year, as presented by the assessee.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 12AB,Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Pramod Shingte
For Respondent: Smt. Sonal L Sonkavde, Addl. CIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2023-24 on 16.01.2026, emanating from the Assessment Order u/s 143(3) r.w.s. 144B of the Act, dated 05.03.2025. Findings and Analysis:

2.

In this case, the assessee filed its return of income for AY 2023-24 on 30.10.2023 declaring Nil income after claiming exemption u/s 11 of the Act. The Assessing Officer had denied the assessee’s benefit of exemption u/s 11 of the Act stating that the assessee do not have certificate u/s 12A of the Act issued by the Ld. CIT(Exemption). The

The order continues below.

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