BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD V. DC/ACIT-2(CPC) , ALLAHABAD

ITA 182/ALLD/2024

AI Insights

The case involves Bhartiya Shiksha Sammittee Kashi Pradesh, a trust, which filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The primary contention was the denial of the benefit under Section 11 of the Income Tax Act, 1961, which pertains to the income derived from property held under trust for charitable purposes. The trust argued that it should be allowed deductions for educational purposes as per its audited accounts, which showed a net deficit after such deductions. The CIT(A) had dismissed the trust's appeal, leading to the current appeal before the Tribunal. The Tribunal, after reviewing the materials and hearing the Departmental Representative, upheld the CIT(A)'s decision and dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315909 (ITAT-ALLAHABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID NOT EXPRESS; REVENUE WAS HEARD; A.K. SINGH
• Keywords: Condonation of delay; Principle of natural justice
• Section: 11; 12AA; 12

Judgement Text

"I.T.A. No.182/Alld/2024 Assessment Year:2015-16 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.182/Alld/2024 Assessment year:2015-16 Bhartiya Shiksha Sammittee Kashi Pradesh, 35-A, Tashkhand Marg, Civil Lines, Allahabad. PAN:AABTB2337E Vs. Dy.C.I.T./A.C.I.T., Range-2, Allahabad. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. (A) This appeal vide I.T.A. No.182/Alld/2024 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 30/11/2022 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1047733485(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Grounds of appeal are as under: Appellant by None Respondent by Shri A. K. Singh, Sr. D.R. I.T.A. No.182/Alld/2024 Assessment Year:2015-16 2 “1. The Ld. C.I.T. (A), NFAC erred on facts and in law in upholding the Order of Ld. A.O. by not allowing the benefit of Section 11 by wrongly not considering the explanation of Section 12A(2) which reproduced as under:- \"Provided Further that where registration has been granted to the Trust or institution under section 12AA or section 12AB, then, the provisions of section 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such Registration and the objects and activities of such trust or institution remain the same for such preceding assessment year.\" 2. The Ld. C.I.T. (A) failed to appreciate that as per the explanation of section 12A(2) of I. T. Act, the income has to be computed under section 11 of I. T. Act as Order u/s 143(1) of I.T. Act dated 28.02.2018 for A. Y. 2015-16 is passed much after the Registration u/s 12AA of I.T. Act dated 05.09.2017. WITHOUT PREJUDICE TO ABOVE 3. The Ld. C.I.T. (A) erred On facts and in law in upholding the Income of the Trust being Gross Receiving Rs.69,06,710/- without allowing the deduction incurred for educational purpose as per Audited Income and Expenditure Account and where after deducting the expenditure, the net deficit of Rs.51,216/-. 4. The Addition upheld is contrary to the facts, law and principle of natural justice and without allowing sufficient time and opportunity to have its say on the reasons relied upon by Ld. C.I.T. (A).” (A.1) 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; I.T.A. No.182/Alld/2024 Assessment Year:2015-16 3 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. (B) The facts of the case, in brief, are that in this case the assessee Bhartiya Shiksha Sammittee Kashi Pradesh has filed its return of income for assessment year under consideration on 21/12/2016 disclosing NIL income along with audited receipt & payment account, Income & Expenditure Account and Balance Sheet for the year ending 31.03.2015. In the return of income the assessee has shown gross receipts of Rs.69,06,720/- which has been claimed as exempt u/s 11 & 12 as the amount applied to charitable and religious purposes during the previous year. The claim of the assessee was denied by DC/ACIT- CPC, Bangalore vide order dated 28/02/2018 passed u/s 143(1) of the Act. Aggrieved with the order passed by DC/ACIT-CPC, Bangalore dated 28/02/2018, the assessee carried the matter in appeal before learned CIT(A). The learned CIT(A) dismissed the appeal of the assessee observing as under: I.T.A. No.182/Alld/2024 Assessment Year:2015-16 4 I.T.A. No.182/Alld/2024 Assessment Year:2015-16 5 I.T.A. No.182/Alld/2024 Assessment Year:2015-16 6 (C) During the course of hearing before us, none was present on behalf of the assessee. In the absence of any representation from the side of the assessee, learned Departmental Representative for Revenue was heard, and the material available on record was perused. Learned Departmental Representative for Revenue relied on the orders of the authorities below. On careful perusal of the impugned order of the learned CIT(A), and other materials available on record, we find no infirmity in it. No material has been presented from either side to justify any interference with or modification of the impugned order of learned CIT(A). Therefore, the impugned order of learned CIT(A) is upheld and the appeal of the assessee is dismissed. (D) In the result, the appeal of the assessee is dismissed. (Order pronounced in the open court on 16/05/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:16/05/2025 *Singh I.T.A. No.182/Alld/2024 Assessment Year:2015-16 7 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar "