DATTAKALA SHIKSHAN SANSTHA,PUNE vs. A.D.I.T, CPC, BANGALURU, BANGALURU

ITA 2459/PUN/2024Status: DisposedITAT Pune22 July 2025AY 2020-21Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) ought to have decided the appeal on merits. It reasoned that the assessment order u/s 143(3) supersedes the intimation order u/s 143(1), and the delay in filing Form 10B is a procedural defect that should not deny exemption. The matter was restored to the CIT(A) for de-novo adjudication.

What were the facts?

The assessee, a society running educational colleges, filed its income tax return declaring Nil income after the due date. The audit report (Form 10B) was also filed with a delay. The CPC disallowed exemption u/s 11 due to the delayed filing, creating a tax demand. The assessee filed an appeal against the assessment order u/s 143(3), which the CIT(A) dismissed, stating the issue was part of a pending appeal against the intimation order u/s 143(1).

What were the issues?

Whether the delay in filing Form 10B, a procedural defect, can lead to the disallowance of exemption under Section 11 of the Income Tax Act, and whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(1),Section 11,Section 12A(1)(b),Section 119(2)(b),Section 12,Section 142(1),Section 143(2),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri Amol Khairnar

PER ASTHA CHANDRA, JM : The two appeals filed by the assessee are directed against the two separate orders dated 03.10.2024 and 29.10.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] arising out of the order passed by the Assessment Unit, Income Tax Department (“AO”) u/s 143(3) and intimation order passed by the Centralized Processing Center (“CPC”) u/s 143(1) of the Income Tax Act, 1961 (the “Act”) on 19.09.2022 and 24.12.2021 respectively pertaining to Assessment Year (“AY”) 2020-21. Since the issues are involved are identical, both these appeals were heard to

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