SHRI NAMO NARAIN EDUCATIONAL AND CHAIRITABLE TRUST,BAREILLY vs. INCOME TAX OFFICER, EXEMPTION, BAREILLY

ITA 272/LKW/2025Status: DisposedITAT Lucknow27 January 2026AY 2023-24Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the absence of the assessee's representation and, based on the Departmental Representative's submission for factual verification, remitted all issues back to the Assessing Officer (AO). The AO is directed to pass a fresh order in accordance with law after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee, Shri Namo Narain Educational And Charitable Trust, filed an appeal for AY 2023-24 against adjustments made during processing under Section 143(1) of the Income Tax Act. The Centralized Processing Centre (CPC) reduced the claimed accumulation of income by Rs.16,00,000/- and disallowed a loan repayment of Rs.87,650/- as application of income. The assessee's appeal to the Addl./JCIT(A) was dismissed, leading to this appeal before the Tribunal, arguing a technical glitch in Form 10B led to incorrect reporting.

What were the issues?

Whether the CPC's reduction of accumulation of income and disallowance of loan repayment under Section 143(1) were legally valid, especially considering the assessee's claim of a technical glitch in Form 10B and the need for factual verification.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 12A,Section 11(1)(a),Section 11(1)(b),Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.272/Lkw/2025 has been filed by the assessee for assessment year 2023-24 against impugned appellate order dated 06/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1072970737(1) of Addl/Joint Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short].

(B) In this case the assessee’s return of income was processed u/s 143(1) of the Act and intimation was issued to the assessee, dated 29/10/2024 by Centralized Processing Centre (“CPC” for short) of the Income Tax Assessment Year:2023-24 2

department. In the aforesaid intimation dated 29/10/2024 issued u/s 143(1) of the Act, whereby the CPC reduced the accumulation of income from Rs.73,77,534/- to

The order continues below.

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