ST. ANGELS SHIKSHA VIKAS SAMITI,JAIPUR vs. ITO (EXEMPTION), WARD - 1, JAIPUR, JAIPUR

This appeal at the instance of assessee is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 05.03.2025 which in turn is arising out of the Assessment Order u/s 144 r.w.s 144B of Act for A.Y. 2019-20 dated 20.09.2021.

At the outset Ld. Counsel for the assessee submitted that the assessee failed to appear before both the lower authorities and therefore prayed that the issues on merits may please be restored to the file of the Ld. Jurisdictional Assessing Officer for denovo adjudication.

On the other hand Ld. DR supported the order of Ld. CIT(A).

I have heard rival contentions and perused the record placed before me. I observe that the assessee is a Educational Institution and running a school and return of income for A.Y. 2019-20 e-filed on 14.07.2020 declaring ‘NIL’ income. In the return, assessee has claimed exemption u/s.10(23C)(vi) of the Act. Notice u/s.142(1) of the Act issued on 19.01.2021 but the details were not submitted. Assessment completed on 20.09.2021 making addition of Rs.11,05,719/- computed at 12.5% of the gross receipts. Assessee filed appeal before Ld. CIT(A) but failed to furnish the relevant details. Now the assessee has filed the copy of Balance Sheet and income and expenses account alongwith the constitution of the appellant institute. Gross receipts are claimed to be from school fees received from the students. Considering the details filed before me, I am of the considered view that in the larger interest of justice and being fair to both the parties, the matter needs to be restored to the file of the Jurisdictional Assessing Officer (JAO) for framing a denovo assessment after duly considering the details and submissions to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.