DATAR KULMANDAL,PUNE vs. INCOME TAX OFFICER (EXEMPTION), WARD -1, PUNE

ITA 3239/PUN/2025Status: DisposedITAT Pune12 February 2026AY 2022-23Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issue of 12A registration was already restored for de novo adjudication by a coordinate bench. Consequently, it set aside the Ld. CIT(A)'s order and restored the matter to the AO for re-assessment de novo, contingent on the fresh decision regarding 12A registration. The Tribunal further clarified that only net profit, not gross receipts, can be taxed even if section 12A registration is not available.

What were the facts?

The Assessee, DatarKulmandal, filed a nil return for A.Y. 2022-23. The Assessing Officer (AO) made an addition of Rs.3,22,574/-, treating gross receipts as undisclosed income and denying exemption under section 11, citing the rejection of registration renewal under section 12A/12AB by CIT Exemption. The Ld. CIT(A) confirmed the AO's order, dismissing the assessee's appeal.

What were the issues?

1. Whether gross receipts can be taxed as undisclosed income when Section 12A registration is denied. 2. Whether the assessment should be reframed de novo pending a decision on Section 12A registration. 3. Whether only net profit or gross receipts are taxable in the absence of Section 12A registration.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 11,Section 12A,Section 12AB,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Abhay A Avchat
For Respondent: Shri Sadananda – JCIT(DR)
Hearing: 10/02/2026Pronounced: 12/02/2026

PER VINAY BHAMORE, JM : This is an appeal filed by the Assessee against the order of Ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2022-23dated 17.10.2025 emanating from the Assessment Order passed under section 143(3) r.w.s. 144Bof the I.T.Act, 1961 dated 26.02.2024. ITA No.3239/PUN/2025 [A]

2.

The Assessee has raised the following grounds of appeal :

“1. The learned AO erred in making addition of Rs.3,22,574/- being gross receipts of assessee by denying claim of exemption under

The order continues below.

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