TRIPURA BAMBU AND CANE DEVELOPMENT CENTRE,DELHI vs. INCOME TAX OFFICER, EXEMP WARD 2(3), DELHI, DELHI

ITA 2380/DEL/2025Status: DisposedITAT Delhi15 December 2025AY 2018-19Bench: SHRI C. N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that taxing the entire gross receipts without allowing deductions for charitable application of funds is incorrect. Following the principle of consistency and previous years' assessments, the AO was directed to tax only the surplus amount.

What were the facts?

The Assessee, a Section 25 company, filed its return declaring Nil income, claiming exemption under Section 11 of the Act based on gross receipts applied for charitable purposes. The CPC taxed the entire gross receipts without allowing deductions for charitable application. The Assessee's rectification application was rejected.

What were the issues?

Whether gross receipts should be taxed or only the surplus after deducting application for charitable purposes, given past precedents and the nature of the assessee's operations.

Which sections of the Income-tax Act were involved?

Section 12A,Section 11,Section 143(3),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI C. N. PRASAD & SHRI M. BALAGANESH

For Appellant: Shri D. C. Garg, CA
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 25/09/2025Pronounced: 15/12/2025

PER M. BALAGANESH, A. M.:

The appeal in ITA No.2380/Del/2025 for AY 2018-19, arises out of 1. the order of against the rejection of application filed u/s 12A for registration.

At the outset, we find that the registry had noted that the appeal 2. has been filed by the Assessee with a delay of 10 days. The Assessee had duly responded by stating that there was a typographical error that had crept in the Form No.

36.

Factually there was no delay in filing of appeal at all. The Assessee had filed the revised Form No. 36 and had also filed the evidence regarding the date of receipt of the appellate order. Considering the same, we hold that there is no delay in filing of appeal by the Assessee as pointed out by the registry. Tri

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →