SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

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ITA 339/VIZ/2024Status: DisposedITAT Visakhapatnam28 November 2025AY 2016-17Bench: the Tribunal, the assessee filed appeals against different orders Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short "Ld. CIT(A)"] vide respective DIN & Order No. as stated below: | ITA No. & A.Y. | DIN & Order No. | Dated | | :----------------------- | :---------------------------------------------- | :--------- | | ITA No. 337/VIZ/2024 (A.Y. 2014-15) | ITBA/NFAC/S/250/2024-25/1065943292(1) | 24.06.2024 | | ITA No. 338/VIZ/2024 (A.10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings initiated by the AO under Section 147 for assessment years prior to the date of registration under Section 12A were invalid in law, relying on the third proviso to Section 12A(2) and Supreme Court precedent. The Tribunal quashed the assessment orders and allowed the assessee's appeal.

What were the facts?

A Religious Trust, registered under Section 12A from AY 2017-18, was reassessed under Section 147/148 for AYs 2013-14 to 2016-17 by the AO, who denied 15% exemption for surplus income due to lack of 12A registration in those years. The CIT(A) granted partial relief by accepting some income as agricultural. The assessee appealed, arguing that reassessment proceedings for prior years based solely on non-registration were invalid as per the third proviso to Section 12A(2) of the Income Tax Act.

What were the issues?

The key legal issue was the validity of reassessment proceedings initiated under Section 147 for assessment years preceding the year of Section 12A registration, specifically whether such action is barred by the third proviso to Section 12A(2) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 12A,Section 12A(2),Section 12AA,Section 11,Section 12

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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The : Sri Sahasralingeswara Swamy Temple, Ponnur Town and Ponnur Mandal, Guntur Assessee District-522124, Andhra Pradesh 2. रधजस्व/ : The Income Tax Officer (Exemptions), The Standard House, Behind SBI Commercial Revenue Branch, Nagarampalem, Guntur, Andhra Pradesh 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण / DR,ITAT, Visakhapatnam.

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