SUGHAR SINGH MEMORIAL SHIKSHA PRASAR SAMITI,ETAWAH vs. CIT(E), LUCKNOW

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ITA 49/AGR/2021Status: DisposedITAT Agra10 February 2025AY 2015-162 pages

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Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 10.02.2025Pronounced: 10.02.2025

ORDER

PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

1.

This assessee’s appeal for assessment year 2015-16 arises against Commissioner of Income Tax(Exemption) [in short, the “CIT(E)”], Lucknow’s DIN and Order No. ITBA/COM/F/17/2020- 21/1031945741(1) dated 30.03.2021, in proceedings u/s 263 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

2.

Heard both the parties at length. Case file perused.

3. Coming straightway to the correctness of the Learned CIT(Exemption), Lucknow impugned revision directions under challenge, Sughar Singh Memorial Shiksha Prasar Samiti the learned counsel submits at the outset that the assessee had already settled all its liability under the Direct Tax Vivad se Vishwas 2020. He has also filed a copy of the Form 5 dated 02.09.2021 issued by the prescribed authority.

3.

That being the clinching case emanating from the case file, we are of the considered view that the issue herein more than requires a factual verification than any substantiate adjudication on the issue of correctness of the Learned PCIT revision directions. We therefore deem it proper to uphold the learned PCIT’s revision directions herein in principle and leave it open for the Assessing Officer to verify all the relevant facts including the assessee having settled its tax liabilities as per law. Ordered accordingly.

4.

This assessee’s appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 10.02.2025

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