ACIT, EXEMPTIONS, COIMBATORE V. THE CONGREGATION OF BROTHERS OF ST.MICHAEL, COIMBATORE

MA 173/CHNY/2025

AI Insights

The case involves the Congregation of the Brothers of St. Michel, an appellant, and the Assistant Commissioner of Income Tax (Exemptions), Coimbatore, as the respondent. The Revenue filed a Miscellaneous Application seeking to recall an order dated 30th June 2025, which had granted relief to the assessee regarding the allowance of capital expenditure as an application of funds towards charitable activities. The Tribunal had previously directed the Assessing Officer to verify the assessee's claim that the Form 10B was filed on 12th October 2023, and if true, to allow the capital expenditure. The Revenue's application was based on the argument that the earlier order was incorrect and sought to restore the disallowance initially made by the CPC.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833581 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2023-2024
• Appeal Filed On: 21-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G.LATCHANA
• Keywords: Capital expenditure
• Section: 10B

Judgement Text

"यकर अपीलीय अिधकरण, ’सी’ ायपीठ, चे\u0012ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय \u0017ी मनु क ुमार िग\u001aर , ाियक सद एवं माननीय \u0017ी अ\u0002मताभ शु ला, लेखा सद\u000fय क े सम\u0012 BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER & HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER िविवध अपील सं./MA. No. 173/Chny/2025 IN आयकर अपील सं./ITA No.1122/Chny/2025 Assessment Years: 2023-24 The Congregation of the brothers of St.Michel, P.B.No.6 Bishop House, Big Bazaar Street, Coimbatore, Tamil Nadu-641 001. [PAN: AAATT3652K] Assistant Commissioner of Income Tax (Exemptions), Coimbatore (अपीलाथ%/Appellant) (\u0004\u0005यथ\b/Respondent) अपीलाथ% की ओर से/ Assessee by : None '(थ% की ओर से /Revenue by : Ms. G. Latchana, Addl.CIT सुनवाई की तारीख/Date of Hearing : 19.12.2025 घोषणा की तारीख /Date of Pronouncement : 06.02.2026 आदेश / O R D E R PER MANU KUMAR GIRI, JM: The present captioned Miscellaneous Application has been filed by the Revenue seeking recall of the order dated 30.06.2025 passed in ITA No.1122/Chny/2025 for the assessment year 2023- 24. Printed from counselvise.com MA No.173/Chny/2025 IN ITA No.1122 /Chny/2025 Page - 2 - of 3 2. By this Miscellaneous Application, the Revenue prayed for the following: - (a) Rectify its order dated 30th June 2025 passed in ITA No. 1122/CHNY/2025 for AY 2023-24, by recalling the relief granted to the assessee. (b) Restore the disallowance of capital expenditure amounting to *2,76,33,284/- originally made by the CPC. (c) Pass such further order(s) as the Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case and in the interest of justice. 3. None appeared for the assessee. 4. We have heard the rival contentions and perused the record of the appeal file. The operating para of the impugned order passed by this Tribunal is as under: - ‘We have gone through the orders of the lower authorities and submission addressed by the parties. We have also perused the copy of the Form 10B filed on 12.10.2023 vide acknowledgment Number: 403951980121023. However, we direct the AO to verify the contentions of the assessee that the Form 10B has been filed on 12.10.2023 vide acknowledgment Number: 403951980121023. If the contention of the assessee is found true then AO is directed to allow the capital expenditure of Rs.2,76,33,284/- as an application of funds towards charitable activities.’ 5. We observe that, under the guise of this Miscellaneous Application, the Revenue has attempted to reargue the case by additional submissions which were not argued earlier. We find that, fresh argument/additional submissions are not permissible Printed from counselvise.com MA No.173/Chny/2025 IN ITA No.1122 /Chny/2025 Page - 3 - of 3 u/s.254(2) of the Act, as no mistake apparent from the record exists. 6. In the result, the captioned Miscellaneous Application filed by the Revenue is dismissed. Order pronounced on the 06th day of February 2026, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग\u001aर) (MANU KUMAR GIRI) या!यक सद य/JUDICIAL MEMBER चे नई/Chennai, &दनांक/Dated: 06th February, 2026. SNDP, Sr. PS आदेश क* \u0004!त,ल-प अ0े-षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "