HOLY SPIRIT EDUCATIONAL SOCIETY CONVENT OF HOLY SPIRIT,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS) WARD-1, BENGALURU

ITA 965/BANG/2023Status: DisposedITAT Bangalore01 August 2025AY 2016-17Bench: SHRI PRASHANT MAHARISHI, VICE – (President), SHRI SOUNDARARAJAN K. (Judicial Member)12 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order passed under Section 147 was illegal because the AO failed to dispose of the assessee's objections to the reasons for reopening. This failure renders the assessment order a nullity.

What were the facts?

The assessee, an educational society, filed a return of Nil income and claimed exemption under Section 11. The assessment was initially accepted, but later reopened under Section 147. The Assessing Officer (AO) issued notices and sought details, but failed to dispose of the assessee's objections to the reasons for reopening.

What were the issues?

Whether the assessment order passed under Section 147 is bad in law due to the AO's failure to dispose of the assessee's objections to the reasons for reopening. Whether the procedural requirements for reopening under Section 147 were followed.

Which sections of the Income-tax Act were involved?

Section 11,Section 147,Section 148,Section 143(2),Section 142(1),Section 144B

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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Respondent: Ms. Neha Sahay, JCIT-DR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 30/09/2023 in respect of the A.Y. 2016-17 and raised the following grounds:

“1. The order of the learned Commissioner of Income Tax (Appeals) Income Tax Department, National Faceless Appeals Centre (NFAC) passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as "Act") dated 30.09.2023 for Assessment Year 2016-17 in so far as it is against the Appellant is opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the Appellant's case.

2.

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