MADHUSUDAN ACADEMY OF SCIENCE AND CHARITABLE TRUST,DHENKANAL vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

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ITA 216/CTK/2025Status: DisposedITAT Cuttack24 September 2025AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that treating the entire gross receipts as income without considering claimed expenses and without verification, as done by the CPC in the intimation under Section 143(1), is not permissible. The adjustment made was outside the preview of Section 143(1) of the Act.

What were the facts?

The assessee, a trust, filed its return showing gross income and net income. The CPC processed the return under Section 143(1) and treated the entire gross receipts as income, disallowing claimed expenses without verification. The assessee argued that this adjustment was not permissible under Section 143(1) and that expenses should not be disallowed without verification.

What were the issues?

Whether the CPC's action of treating gross receipts as income and disallowing expenses under Section 143(1) without verification is permissible.

Which sections of the Income-tax Act were involved?

Section 12A,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 24/09/2025Pronounced: 24/09/2025

O R D E R

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