NAITIK EDUCATIONAL AND CHARITABLE TRUST,BHAWANIPATNA vs. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR

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ITA 61/CTK/2026Status: DisposedITAT Cuttack20 February 2026AY 2019-202 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CPC's action of denying exemption under section 11 and taxing the entire gross receipts under section 143(1) was beyond its powers. The Revenue should have resorted to assessment under section 143(3) to deny the exemption and assess the real income.

What were the facts?

The assessee, an educational and charitable trust, received an intimation under section 143(1) from the CPC denying exemption under section 11 and taxing its entire gross receipts. This order was confirmed by the CIT(A).

What were the issues?

Whether the CPC has the power to deny exemption under section 11 and tax the entire gross receipts under section 143(1) of the Act.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.Addl./JCIT(A)-9, Mumbai, dated 06.01.2026 for the assessment year 2019-2020.

2.

It was submitted by the ld. AR that the appeal is against the order u/s.143(1) of the Act for the A.Y.2019-2020 issued by the CPC, which has been confirmed by the ld. CIT(A). It was the submission that denial of exemption u/s.11 of the Act and taxing the entire gross receipts of the assessee is beyond the power of CPC u/s.143(1) of the Act. Therefore, it is submitted that the intimation issued u/s.143(1) of the Act is liable to be quashed and in consequence thereof the order passed by the ld. CIT(A) deserves to be dismissed.

3.

In reply, ld. Sr. DR vehemently supported the orders of the CPC and ld. CIT(A).

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