BALESHWAR NATH EDUCATIONAL SOCIETY,BHADOHI V. CENTRALIZED PROCESSING CENTRE, BENGALURU

ITA 63/ALLD/2025

AI Insights

The case involves Baleshwar Nath Educational Society, which appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) that dismissed their earlier appeal regarding the non-allowance of exemption claimed under sections 10 & 11 of the Income Tax Act for the assessment year 2021-22. The initial intimation by the Centralized Processing Centre (CPC) denied the exemption on the technical ground that Form-10B was not uploaded. The Tribunal admitted the appeal despite it being filed beyond the prescribed time limit, condoning the delay as unintentional and beyond the control of the assessee. The Tribunal decided to restore the matter to the Assessing Officer for a detailed examination and proper adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781652 (ITAT-ALLAHABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Assessee Lawyers: PRAVEEN GODBOLE
• Keywords: Condonation of delay; Set aside
• Section: 11; 10

Judgement Text

"I.T.A. No.63/Alld/2025 Assessment Year:2021-22 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.63/Alld/2025 Assessment year:2021-22 Baleshwar Nath Educational Society, Civil Lines Power House Road, Bhadohi-221 401 PAN:AABTB4221B Vs. Centralized Processing Centre Bengaluru. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.63/Alld/2025 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 30/08/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1068169189(1) of Addl/Joint Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short]. Appellant by Shri Praveen Godbole, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 2 (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) In this case the assessee’s return of income was processed u/s 143(1) of the Act and intimation was issued to the assessee, dated 20/09/2022 by Centralized Processing Centre (“CPC” for short) of the Income Tax department. In the aforesaid intimation dated 20/09/2022 issued u/s 143(1) of the Act, the assessee’s total income was determined at Rs.1,99,78,949/- wherein the exemption claimed by the assessee under section 10 & 11 of the Act was not allowed on the technical ground that Form-10B was not uploaded by the assessee in the Income Tax portal. The assessee filed appeal against the aforesaid intimation issued u/s 143(1) of the Act, in the office of the learned CIT(A). Vide impugned appellate order dated 30/08/2024, the assessee’s appeal was dismissed. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 30/08/2024. In the course of appellate proceedings in Income Tax Appellate Tribunal, a paper book containing the following particulars was filed from the assessee’s side: Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 3 (D) At the time of hearing, learned A.R. for the assessee drew our attention to written submissions, included in the aforesaid paper book, referred to in foregoing paragraph (C) of this order, for the ease of reference the written submissions are reproduced as under: Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 4 Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 5 Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 6 Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 7 Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 8 (D.1) At the time of hearing, learned Counsel for the assessee placed reliance on the aforesaid written submissions contained in paper book. In his oral submissions, learned Counsel for the assessee further submitted that the assessee will be satisfied if the alternate prayer of the assessee, contained in the above mentioned written submissions, to restore the issue in dispute back to the file of the Assessing Officer, is accepted. Learned D.R. expressed no objection to the aforesaid alternate prayer of the learned Counsel for the assessee and left the matter to the discretion of the Bench. In view of the foregoing, the impugned appellate order is set aside and the issue in dispute regarding assessee’s claim for exemption u/s 10 & 11 is restored back to the file of the Assessing Officer for proper order after due verification and after providing reasonable opportunity to the assessee. (E) In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 30/09/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:30/09/2025 *Singh Printed from counselvise.com I.T.A. No.63/Alld/2025 Assessment Year:2021-22 9 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "