KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

ITA 557/AGR/2025Status: DisposedITAT Agra20 March 2026AY 2013-14Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that it was a clear case of non-capturing figures due to a technical glitch and that the assessee had indeed incurred charitable expenditure. The appeal is restored to the Assessing Officer for a de novo adjudication to verify the claim of expenses for charitable purposes and then decide on the eligibility for exemption under Section 11 of the Act.

What were the facts?

The assessee, a charitable society, filed its ITR for AY 2013-14 claiming Section 11 exemption, but due to a technical error, charitable expenditure of Rs. 32,69,696/- was not reflected in Part B-T1 of the ITR. An intimation under Section 143(1) was issued and later rectified under Section 154, leading to the taxing of gross receipts. The CIT(A) dismissed the assessee's appeal, holding that no exemption under Section 11 was claimed.

What were the issues?

Whether the CIT(A) was justified in denying exemption under Section 11 by upholding an intimation under Section 143(1), when the non-reflection of charitable expenditure in the ITR was due to a technical error.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 12AB,Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH,(SMC

Before: SHRI M. BALAGANESH, HON’BLE & SHRI SUNIL KUMAR SINGH, HON’BLE

For Appellant: Shri Mahesh Agarwal, C.A
For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 19/03/2026Pronounced: 20/03/2026

PER M. BALAGANESH, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order dated 14.11.2025 passed by the Learned Commissioner of Income Tax (Appeals), Bhubaneshwar [hereinafter referred to as “the CIT(A)"] u/s. 250 of the Income tax Act, 1961 (hereinafter referred to as "the Act"] for the assessment year 2013-14. 2. The only issue involved in this appeal is as to whether the Ld. CITA was justified in upholding the intimation u/s 143(1) of the Act by taxing the gross receipts to tax by denying the exemption u/s 11 of the Act in the facts and circumstances of the instant case.

2 Kalptru Vikash Samiti

3.

We have heard the rival submissions and perused the mater

The order continues below.

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