LORD KRISHNA UCHYA SHIKSHA PRASAR SAMITI, DATIA,DATIA vs. ACIT,DATIA, DATIA

ITA 128/AGR/2022Status: DisposedITAT Agra29 May 2025AY 2015-164 pages
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What did the Tribunal hold?

The Tribunal followed a coordinate bench's decision in the assessee's own case for AY 2017-18. It directed the AO to frame the assessment afresh after providing an opportunity of being heard to the assessee.

What were the facts?

The assessee society, engaged in charitable educational activities, filed its return declaring NIL income. The Assessing Officer (AO) reopened the assessment as the society was not registered under Section 12AA and lacked approval under Section 10(23C), with gross receipts exceeding INR 1 crore.

What were the issues?

The primary issue was the eligibility of the assessee society for exemption under Section 11/10(23C) when it lacked the necessary registrations at the time of assessment, despite later obtaining Section 12AA registration.

Which sections of the Income-tax Act were involved?

Section 10(23C),Section 12AA,Section 147,Section 148,Section 142,Section 11,Section 12A

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DB BENCH: AGRA

Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Ashok Vijaywargiya, CA
For Respondent: Shri Shailendra Srivastva, Sr.DR
Hearing: 21.05.2025Pronounced: 29.05.2025

PER MANISH AGARWAL, AM : The captioned appeals have been filed by the assessee against the order dated 01.06.2022 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2015- 16/10055930 and Appeal No.NFAC/2014-15/10055543 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the order dated 10.09.2021 passed u/s 147 of the Act and order dated 13.09.2021 passed u/s 147 r.w.s. 144B of the Act pertaining to assessment years 2016-17 and 2015-16 respectively.

2.

Since similar issues are raised in the captioned appeals filed by the assessee, both appeals are decid

The order continues below.

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