RAM PARSAD DAV PUBLIC SCHOOL SOCIETY,MARKANDA vs. ITO (EXEMPTIONS), WARD, AMBALA

ITA 752/CHANDI/2022Status: DisposedITAT Chandigarh30 June 2025AY 2016-17Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the appeal for non-prosecution without adjudicating on merits violated Sections 250 and 251 of the Income Tax Act and principles of natural justice. The matter was remanded to the AO for a fresh assessment.

What were the facts?

The assessee, an AOP running a school, filed a Nil return for AY 2016-17, claiming a donation as 'Corpus Fund' and net surplus as exempt. The AO recomputed taxable income by adding the donation, finding the assessee not registered under Section 12AA or approved under Section 10(23C)(vi).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without considering the merits, and if the AO's recomputation of income and denial of exemption were proper.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 250(4),Section 250(5),Section 251(1)(a),Section 251(1)(b),Section 251(2),Section 10(23C)(vi),Section 143(3),Section 2(24)(iia),Section 11(1)(d),Section 271(1)(c),Section 234A,Section 234B,Section 234C

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Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 752/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2016-17 Ram Parsad DAV Public School बनाम The ITO (Exemptio) Society Ladwa Road, Shahabad Ward, Ambala, Markanda, 136135- Haryana Haryana "ायी लेखा सं./PAN NO: AABAR6299Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vibhor Garg, C.A राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 25/06/2025 उदघोषणा की तारीख/Date of Pronouncement : 30/06/2025

आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 26/10/2022 pertaining to Assessment Year 2016-17. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 01 day.

3.

After considering the reasons for condonation explained by the assessee in the present appeal, we condone the delay for which sufficient cause is shown, an

The order continues below.

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