HARE RAM MANDIR TRUST,BHOPAL vs. ITO-EXEMPTION, BHOPAL

ITA 769/IND/2024Status: DisposedITAT Indore30 September 2025AY 2014-15Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee came to know about the intimation order only upon receipt of the demand recovery notice. Therefore, the rectification application was filed within the prescribed time limit. The Tribunal set aside the CIT(A)'s order and remanded the matter to the AO.

What were the facts?

The assessee, a religious trust, filed a rectification application under Section 154 of the Income Tax Act after a delay, claiming that agricultural income rebate was not given. The AO rejected the application as time-barred. The CIT(A) upheld the AO's decision.

What were the issues?

Whether the rectification application filed by the assessee was within the prescribed time limit, considering the date of knowledge of the intimation order.

Which sections of the Income-tax Act were involved?

Section 253,Section 154,Section 10(23C)(v),Section 143(1),Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: Shri Pankaj Shah & Soumya
For Respondent: Shri Ashish Porwal, DR
Hearing: 24.09.2025Pronounced: 30.09.2025

Per Paresh M Joshi, J.M:

This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-

25/1066383230(1) dated 03.07.2024 passed by the Ld. CIT(A)

u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2014-15

Hare Ram Mandir Trust ITA Nos.769 & 7708/Ind/2024 - A.Ys. 2014-15 & 2015-16 and the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTU

The order continues below.

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