THE CENTRAL HOMOEOPATHIC AND BIOCHEMIC ASSOCIATION,GWALIOR vs. INCOME TAX OFFICER 1(2) GWALIOR, GWALIOR

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ITA 528/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2015-16Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The assessee's Authorized Representative (AR) conceded that the assessee did not possess the necessary registration to claim the impugned accumulation. Consequently, the Tribunal admitted the appeal but confirmed the actions of the lower authorities.

What were the facts?

The assessee appealed an order for AY 2015-16, which denied accumulation of 15% of gross receipts as the assessee lacked registration under sections 12A or 80G. The CIT(A) confirmed this denial. The appeal was filed with a delay of 743 days.

What were the issues?

Whether the assessee is eligible for accumulation of 15% of gross receipts without requisite registration under sections 12A or 80G.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

(िनधा�रणवष� / Assessment Year:2015-16) The Central Homeopathic Income-tax Officer, बनाम/ and Biochemic Association Ward 1(2), Gwalior. Mahadji Nagar Chrwai Naka, Vs. Shivpuri Link Road, Gwalior. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTT-7788-B (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 16-08-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 18-12-2017. In the assessment order, Ld. AO denied accumulation as claimed by the assessee to the extent of 15% of gross receipts since the assessee was not registered u/s 12A or u/s 80G. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. The registry has noted delay of 743 days in the appeal.

2.

During hearing, Ld. AR fairly stated that the assessee is not having requisite registration to lay its claim on impugned accumulation. This being the case, we admit the appeal and confirm the action of lower authorities.

3.

The appeal stand dismissed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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