DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) CIRCLE-2, CHANDIGARH, CHANDIGARH vs. SETH JAI PARKASH POLYTECHNIC SOCIETY, YAMUNA NAGAR

ITA 597/CHANDI/2025Status: DisposedITAT Chandigarh23 February 2026AY 2015-16Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be non-speaking, cryptic, and lacking logical reasoning, factual discussion, evidence examination, or legal analysis. It did not address key procedural aspects or the applicability of law. Therefore, with the consent of both parties, the Tribunal set aside the CIT(A)'s order and remanded the matter for a fresh speaking order after proper adjudication.

What were the facts?

The assessee, a society, filed a nil income return and sought to carry forward excess expenditure under Section 154, which the AO rejected. The Ld. CIT(A) subsequently allowed the assessee's appeal, holding that excess expenditure constituted an application of income under Section 11 and directed the AO to allow the claim, leading the Revenue to appeal to the Tribunal.

What were the issues?

1. Whether excess expenditure can be carried forward as an application of income under Section 11 in the absence of explicit statutory provision. 2. Whether the Ld. CIT(A)'s order was a reasoned and speaking order, adequately addressing facts, evidence, and legal position.

Which sections of the Income-tax Act were involved?

Section 154,Section 11,Section 250

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 597/Chd/2025 िनधा"रण वष" / Assessment Year : 2015-16 The DCIT(Exemptions) बनाम Seth Jai Parkash Polytechnic Society Circle-2, Chandigarh Damla Yamuna Nagar, Haryana-135001 "ायी लेखा सं./PAN NO: AADTS1800P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Smt. Meenakshi Vohra, CIT, DR (Virtual) सुनवाई की तारीख/Date of Hearing : 23/02/2026 उदघोषणा की तारीख/Date of Pronouncement : 23/02/2026

आदेश/Order PER LALIET KUMAR, J.M: This appeal has been preferred by the Revenue against the order dated 28.02.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the Assessment Year 2015-16 arising out of proceedings under section 154 of the Income-tax Act, 1961. 2. In the present appeal Revenue has raised the following grounds:

1.

Whether the Ld. CIT(A) erred in allowing the carry forward of excess expenditure over income of the previous year for

The order continues below.

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