DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

ITA 1211/HYD/2025Status: DisposedITAT Hyderabad19 December 2025AY 2016-17Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)29 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the assessee's claim for exemption under Section 11 was allowable. The assessee's cross-objections were dismissed as infructuous.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting an addition of Rs. 23,46,79,812/- made to the assessee's income. The assessee, a charitable institution, had claimed exemption under Section 11, but the AO rejected it for non-compliance with filing requirements.

What were the issues?

Whether exemption under Section 11 can be claimed when the return of income and audit report (Form 10B) are filed belatedly, and the validity of notices issued under Section 148.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 148,Section 139(1),Section 139(4A)

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Cases cited in this judgment(6)Show 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.

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1210 and 1211/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16 and 2016-17) Circle – 1(1), Raj, Hyderabad. Hyderabad. PAN : AAAAN4871B (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

C.O. Nos.27 and 28/Hyd/2025 Arising out of आयकरअपीलसं./I.T.A.Nos.1210 and 1211/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16 and 2016-17) Circle – 1(1), Hyderabad. PAN : AAAAN4871B (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri G. Srinivasa Rao, C.A. Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Ashutosh Pradhan, Sr. Department Represented by A.R.

2 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025

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