SWARGIYA PROF NAWAL PD. SINGH S SANSTHAN,VAISHALI vs. CPC, BENGALURU

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.348/Pat/2025 Assessment Year: 2018-19 Swargiya Prof Nawal Pd. Singh S Sansthan…………………..………. …………………....Appellant 0 Sahi Colony, Hajipur, Vaishali, Bihar- 844101.. [Pan: Aagts5236E] Vs. Cpc, Bengaluru……..…....…..……………..………………….…..... Respondent Appearances By: Shri Rakesh Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 21, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Is Directed By The Assessee Against The Order Dated 03.01.2025 Passed By The Cit, Appeal Addl/Jcit(A)-3, Chennai Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018–19. The Case Was Processed By The Cpc, Which Issued An Intimation Under Section 143(1) Of The Act, Disallowing The Assessee’S Claim Of Exemption Of ₹1,25,99,176, Being 80% Of The Total Expenditure Against Total Receipts Of ₹1,27,78,294. Consequently, The Total Income Was Determined At ₹₹1,27,78,294. I.T.A. No.348/Pat/2025 Swargiya Prof Nawal Pd. Singh S Sansthan 3. Aggrieved By The Above Intimation, The Assessee Preferred An Appeal Before The Cit(A). However, The Cit(A) Dismissed The Appeal Solely On The Ground That It Was Filed After A Delay Of 1,489 Days, Without Considering The Matter On Merits.

section 143(1) of the Act, disallowing the assessee’s claim of exemption of ₹1,25,99,176, being 80% of the total expenditure against total receipts of ₹1,27,78,294. Consequently, the total income was determined at ₹₹1,27,78,294. I.T.A. No.348/Pat/2025 Swargiya Prof Nawal Pd. Singh S Sansthan 3. Aggrieved by the above intimation, the assessee