LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI

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ITA 41/GTY/2024Status: DisposedITAT Guwahati20 January 2025AY 2020-21Bench: SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was incorrect in dismissing the appeal. It noted that an appeal against a Section 143(1) intimation is permissible, and since the rectification application was rejected, the CIT(A) should have decided the appeal on merits. The matter was set aside to the CIT(A) for de novo adjudication.

What were the facts?

The assessee, a charitable society, claimed exemption under Section 11. The CPC issued an intimation under Section 143(1) making a disallowance, which the assessee believed was erroneous due to contradictory figures. A rectification application was rejected, and the CIT(A) dismissed the subsequent appeal, holding that the cause of action arose at the 143(1) stage, not the 154 stage.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine on the ground of cause of action arising at the Section 143(1) stage, instead of deciding the appeal on merits after the rejection of a Section 154 application.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 154,Section 250,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA

Before: SRI DUVVURU RL REDDY(KZ) & SRI RAKESH MISHRA

order : January 20th, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 & 2021-22 dated 07.02.2024. As the issues in both the appeals are Page 2 of 7 Page 5 of 7

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