DCIT (EXEMPTION) BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

ITA 990/IND/2019Status: DisposedITAT Indore21 December 2023AY 2016-17Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while appellate authorities can entertain claims for the first time, the specific issue of exemption under Section 10(23C)(vi) required further verification. This included determining the income eligible for exemption and the impact of Section 13(3) violations on the claim, thus remanding the matter to the AO.

What were the facts?

The Revenue appealed against the CIT(A)'s decision to grant exemption under Section 10(23C)(vi) to the assessee society. The exemption was claimed for the first time before the CIT(A), not in the return or before the AO, and issues arose regarding the applicability of Section 13(3) and the absence of a Form 10BB audit report.

What were the issues?

Whether the assessee can claim exemption under Section 10(23C)(vi) for the first time before the CIT(A), and whether violations of Section 13(3) affect the eligibility for such exemption.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 13(3),Section 11,Section 12

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Respondent: Ms. Simran Bhullar, CIT-DR, Shri Sudhir Padliya, AR
Hearing: 02.11.2023Pronounced: 21.12.2023

Per Vijay Pal Rao, JM:

This appeal by the Revenue is directed against the order dated 30.09.2019 of Commissioner of Income Tax(Appeal), for Assessment Year 2016-17. The assessee has raised following grounds of appeal:

“1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in allowing the society benefits of the exemption u/s 10(23C)(vi) of Income Tax Actwhen such claim of exemption u/s 10(23C) (vi) of the Act was neither made in the return of income nor before the assessing officer. Such claim is not allowable as per the decision of the ITANo.990/Ind/2019 Indore Education and Services Society Hon'ble Supreme Court in Goetze (Indi

The order continues below.

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