VEDIC EDUCATIONAL SOCIETY,C/O ARYA PUBLIC AND BACHPAN SCHOOL vs. INCOME TAX OFFICER, WARD EXEMPTIONS, AMBALA, INCOME TAX OFFICER, WARD EXEMPTIONS, AMBALA

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ITA 431/CHANDI/2025Status: DisposedITAT Chandigarh09 December 2025AY 2020-21Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the appeal to the CIT(A) to reconsider the withdrawal application, as the demand was deleted and refund issued.

What were the facts?

The assessee claimed a deduction under Section 10(23C)(iiiad) which was denied by the CPC intimation. The CIT(A) dismissed the assessee's appeal. Subsequently, a rectification order deleted the demand, and the assessee sought withdrawal of the appeal.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal without considering the assessee's request for withdrawal after the CPC rectification order deleted the demand.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 09.12.2025Pronounced: 09.12.2025

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of Ld. Additional / Joint Commissioner of Income Tax (Appeals)–2, Noida [CIT(A)] dated 30-01-2025 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 24-12-2021 denying the deduction claimed by the assessee u/s 10(23C)(iiiad) for Rs.99.87 Lacs. The CPC has denied the impugned deduction, inter-alia, on the ground that Schedule IE-4 of the Income Tax Return (ITR) was not filled correctly. The Ld. CIT(A), after due consideration of assessee’s submissions, dismissed the appeal against which the assessee is in further appeal before us.

2.

The Ld. AR drew attention to the fact that subsequent to filing of first appeal, a rectification order has been passed by CPC u/s 154 vide CPC/2021/U7/378289407 dated 15-11-2023 deleting the demand as raised against the assessee. This fact was brought to the notice of Ld. CIT(A) and the assessee had sought withdrawal of the appeal vide its submissions dated 13-04-2024 along with copy of rectification order as issued by CPC. However, the said request has not, at all, been considered by Ld. CIT(A) and Ld. CIT(A) has erred in proceeding with disposal of the appeal. The Ld. Sr. DR could not controvert the said position.

3.

In view of the pertinent fact that the assessee sought withdrawal of first appeal, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) to reconsider assessee’s withdrawal application and pass appropriate orders. Apparently, the demand has been deleted and the assessee has been issued refund and hence, no grievances is left with the assessee. The assessee is directed to plead and prove its case forthwith.

4.

The appeal stands allowed for statistical purposes.

Order pronounced on 09th December, 2025.

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