ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

ITA 70/RAN/2025Status: DisposedITAT Ranchi26 November 2025AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member)7 pages
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What did the Tribunal hold?

The Tribunal, following a precedent from a co-ordinate bench, held that the exemption under section 10(23C)(iiiad) cannot be denied merely because the return of income was filed belatedly in response to a notice under section 148, rather than within the time prescribed under section 139(1) or 139(4C). The Assessing Officer was directed to grant the exemption.

What were the facts?

The assessee, an educational institution, claimed exemption under section 10(23C)(iiiad) but did not file its return of income within the original due date under section 139(1) of the Income Tax Act. After receiving a notice under section 148, the assessee filed its return claiming the said exemption. The Assessing Officer denied the exemption due to the delayed filing, and this denial was upheld by the CIT(A).

What were the issues?

Whether an educational institution can be denied exemption u/s.10(23C)(iiiad) if its return of income is filed in response to a notice u/s.148, but not within the original due date u/s.139(1) or 139(4C).

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 139(4C),Section 12AA,Section 10

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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI

Before: SHRI GEORGE MATHAN

Hearing: 26/11/2025Pronounced: 26/11/2025

This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.01.2025 for the assessment year 2018-2019. 2. Shri Naveen Dokania, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.

3.

It was submitted that the assessee is running an educational institution. The assessee had claimed exemption u/s.10(23C)(iiiad) of the Act. It was the submission that admittedly the assessee had not filed its return of income within the time provided u/s.139(1)

The order continues below.

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