DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), BHUBANESWAR vs. STATE POLLUTION CONTROL BOARD ODISHA, BHUBANESWAR

ITA 518/CTK/2025Status: DisposedITAT Cuttack03 December 2025AY 2018-191 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee, the State Pollution Control Board, qualifies as a 'State' under Article 12 of the Constitution of India, based on its complete financial and administrative control by the State Government and adherence to tests laid down by the Supreme Court. Consequently, the penalty levied by the AO was deleted.

What were the facts?

The Revenue filed appeals against orders that allowed the assessee to be treated as 'State'. The assessee also filed cross objections in support of the CIT(A)'s orders. The CIT(A) had followed a coordinate bench's decision in the assessee's own case for a prior assessment year, holding the assessee as 'State'.

What were the issues?

Whether the assessee, State Pollution Control Board, qualifies as 'State' for the purpose of tax immunity and consequently, whether penalties levied are sustainable.

Which sections of the Income-tax Act were involved?

Section 270A

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Cases cited in this judgment(2)Show list

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Heard together (8 matters)

ITA No.520/CTK/2025
ITA No.517/CTK/2025
ITA No.518/CTK/2025
ITA No.521/CTK/2025
C.O.No.09/CTK/2025
CO.No.10/CTK/2025
CO.No.11/CTK/2025
CO.No.12/CTK/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.520/CTK/2025: Asst.Year-2013-14 ITA No.517/CTK/2025: Asst.Year-2017-18 ITA No.518/CTK/2025: Asst.Year-2018-19 ITA No.521/CTK/2025: Asst.Year-2018-19 Paribesh Bhawan, Unit-VIII, Bhubaneswar. PAN No. : AAALS 2490 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) C.O.No.09/CTK/2025: Asst. Year: 2013-14 CO.No.10/CTK/2025: Asst.year- 2017-18 CO.No.11/CTK/2025: Asst.year- 2018-19 CO.No.12/CTK/2025: Asst.year- 2018-19 Paribesh Bhawan, Unit-VIII, (Exemption), Bhubaneswar Bhubaneswar PAN No. : AAALS 2490 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) : Ms. Sarmila Agarwal, CA and Shri "नधा"रती क" ओर से /Assessee by S.K.Agarwal, CA राज"व क" ओर से /Revenue by : Shri Ashim Kumar Chakraborty, ld CIT DR सुनवाई क" तार"ख / Date of Hearing : 03 /12/2025 घोषणा क" तार

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