SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

ITA 22/JODH/2023Status: DisposedITAT Jodhpur28 January 2026AY 2019-20Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CPC's denial of exemption under Section 143(1)(a) without issuing prior intimation to the assessee was not in accordance with the law. It also noted that the return was processed as valid despite being belated. Therefore, the matter was remanded to the Assessing Officer for a fresh examination of the exemption claim.

What were the facts?

The assessee, Shree Tarak Guru Jain Granthalya, filed belated income tax returns for AY 2017-18 and 2019-20, claiming exemption under Section 11(2) of the Income Tax Act. The CPC and NFAC denied this claim, citing Section 13(9) which disallows such claims for belated returns from AY 2016-17 onwards.

What were the issues?

The key legal issues were whether the CPC had the power to deny exemption under Section 11(2) for belated returns under Section 143(1)(a) without prior intimation, and the interpretation of Section 13(9) regarding belated returns for charitable trusts.

Which sections of the Income-tax Act were involved?

Section 11(1),Section 11(2),Section 12A(1)(ba),Section 13(9),Section 139(5),Section 139(9),Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Shri Yogesh Pokharna, C.A. (Physical), Shri K.C. Meena, Addl. CIT-DR (Virtual)
Hearing: 13.01.2026

PER BENCH: Both these appeals are filed by the assessee against the separate order of Ld. National Faceless Appeal Centre, NFAC [hereinafter referred to as NFAC/CIT(A)] dated 06.01.2023 with respect to assessment years 2017-18 and 2019-20 challenging therein denial of claim u/s 11(2) of the Income Tax Act.

2.

Having heard both the sides and perusal of the record, we find that the Ld. CIT(A) has rejected claim of the assessee by observing that claim of exemption u/s 11(2) has been made by the assessee even though Section 13(9) expressly does not allow such a claim from assessment year 2016 onwards for belated returns. The other condition o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11(1)

All 245 judgments and leading authorities on Section 11(1) →

Recent GST High Court judgments

Search GST case law →