ALL INDIA SPICES EXPORTERS FORUM,ERNAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, ERNAKULAM

ITA 1072/COCH/2024Status: DisposedITAT Cochin22 September 2025AY 2014-15Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the amendment requiring filing of the return by the due date for claiming exemption under Section 11, which took effect from 01.04.2016, was not applicable to AY 2014-2015. Therefore, the CIT(A)'s decision to dismiss the appeal on this ground was incorrect.

What were the facts?

The assessee, a public charitable trust, filed a return for AY 2014-2015 claiming exemption under Section 11. The return was processed under Section 143(1) and exemption was denied. The assessee's appeal to the CIT(A) was dismissed solely on the ground that the return was not filed within the due date prescribed under Section 139(1).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground that the return was not filed within the due date, when the relevant amendment was not applicable for the assessment year in question.

Which sections of the Income-tax Act were involved?

Section 11(2),Section 11(5),Section 139(1),Section 143(1),Section 154,Section 250,Section 12A,Section 139(4A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, COCHIN

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 12/11/2024, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 04/11/2020, passed under Section 154 of the Act for the Assessment Year 2014-2015. 2. The Assessee has raised following grounds of appeal :

“1. The Order of the Commissioner of Income Tax (Appeals) is

The order continues below.

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