GOSWAMI BHAGWAN LAL EDUCATIONAL SOCIETY,FARIDABAD vs. ITO WARD EXEMPTION, FARIDABAD

ITA 2238/DEL/2025Status: DisposedITAT Delhi27 November 2025AY 2014-15Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)8 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the denial of exemption under Section 11 due to non-filing of the audit report in Form 10B, without affording an opportunity under Section 139(9), was debatable and the absence of the audit report is a curable defect. The disallowance of entire expenses was also deemed unjustified.

What were the facts?

The assessee society filed an ITR claiming NIL income after exemption under Section 10(23C)(via) of the Income Tax Act. The AO denied this exemption and an alternative claim under Section 11, taxing the entire gross receipts instead of the surplus as per the Income & Expenditure Account.

What were the issues?

Whether the denial of exemption under Section 10(23C)(via) and Section 11 was justified without affording an opportunity, and if the disallowance of entire expenses in a 143(1) processing was erroneous.

Which sections of the Income-tax Act were involved?

Section 10(23C)(via),Section 11,Section 143(1),Section 139(9),Section 2(24),Section 56,Section 57

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

Hearing: 14/10/2025Pronounced: 27/11/2025

PER AVDHESH KUMAR MISHRA, AM

The appeal filed by assessee for Assessment Year (‘AY’) 2014-15 is directed against the order dated 10.01.2025 of the Additional/Joint commissioner of Income Tax (A)-7, Kolkata [‘Addl./JCIT(A)’].

2.

The core issue raised in this appeal is denial of exemption under section 10(23C)(via) of the Income Tax Act, 1961 (‘Act’) and chargeability of entire gross receipts as income instead of taxing the surplus as per Income & Expenditure Account.

1 Goswami Bhagwan Lal Education Society

3.

The relevant facts giving rise to this appeal are that the assessee filed its Income Tax Return (‘ITR’) on 19.09.2015 declarin

The order continues below.

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