JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI
What did the Tribunal hold?
The Tribunal held that the provisional approval granted was sufficient for claiming exemption under Section 11, and Section 12A(ba) was not applicable for the assessment year in question. The case was remitted for recomputation of income.
What were the facts?
The assessee, a trust running a school, claimed exemption under Section 11(1) for fees collected. The Assessing Officer disallowed the exemption due to lack of documentary evidence for pending application for registration and the applicability of Section 12A(ba) which was inserted later. The CIT(A) upheld the disallowance.
What were the issues?
Whether the assessee was eligible for exemption under Section 11 without a formal registration for the assessment year, and the applicability of Section 12A(ba) to the assessment year.
Which sections of the Income-tax Act were involved?
Section 11,Section 12A,Section 147,Section 148,Section 12A(ba)
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(5)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Calcutta Discount Co. Ltd. v. ITO384 citing41 ITR 191 · 1961 · SC · Read judgment
- (1) Sree Sree Ramkrishna Samity v. Deputy CIT27 citing156 ITD 646 · 2016 · ITAT
- Sree Sree Ramkrishna Samity v. DCIT12 citing64 Taxmann.com 330 · 2015
- Annadaneshwara Charitable Trust v. ITO9 citing156 Taxmann.com 270 · 2023 · ITAT
- Sansthan Shree Eknath Maharaj Vishwastha Mandal v. ITO(Exemption)3 citing195 ITD 46 · 2022 · ITAT
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order
: March 10th, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2016-17 dated 24.06.2024, which has been passed against the assessment order u/s 147/144B of the Act, dated 28.03.2022.
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