DY. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL V. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

MA 5/IND/2025

AI Insights

The case involves the Income Tax Department (Revenue) and M/s. Indore Education and Service Society concerning the assessment year 2022-23. The Revenue filed a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961, seeking the part recall of an order dated 09.09.2024, which had not adjudicated one of the grounds (Ground No. 1) related to the exemption under section 10(23C)(vi) of the Act. The ITAT agreed with the Revenue's submission and the assessee's agreement, leading to the recall of the order for the specific purpose of adjudicating the omitted ground.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772114 (ITAT-INDORE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FORREVENUECARRIEDUSTOPARANO.OFIMPUGNEDORDERAND; FORASSESSEEINSTANTLYAGREED; FORREVENUETOWHICHTHELD.ARFORASSESSEEALSOAGREES; SHRIASHISHPORWAL
• Assessee Lawyers: SHRISUDHIRPADLIYAANDSHRIABHINAVJAIN; ARS
• Section: 11

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER MA No. 05/Ind/2025 (Arising out of ITA No.495/Ind/2023) Assessment Year: 2022-23 Dy. CIT (Exemptions), Bhopal बनाम/ Vs. M/s.Indore Education and Service Society, 4,Sita Building, Y.N.Road, Opp.State of India, Indore. (Revenue/Applicant) (Assessee/Respondent) PAN: AAATI3186K Assessee by Shri Sudhir Padliya and Shri Abhinav Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.08.2025 Date of Pronouncement 25.08.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: This Misc. Application [“M/A”] u/s 254(2) of Income-tax Act, 1961 is filed by Revenue seeking part-recall of Order dated 09.09.2024 of ITAT, Indore Bench in ITA No. 495/Ind/2023 for assessment-year 2022-23 [“impugned order”] for adjudication of Ground No. 1 raised therein. Printed from counselvise.com M/s. Indore Education & Service Society,Indore. MANo.05/Ind/2025 – AY 2022-23 Page 2 of 3 2. Ld. DR for revenue carried us to Para No. 1 of impugned order and demonstrated that the revenue has raised following grounds in the said appeal: “1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in allowing the exemption u/s 10(23C)(vi) of the Act, when the assessee claimed exemption u/s 11 of the Act in its ITR and did not reveal the fact before the Ld. CIT(A). 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting addition of Rs. 82,27,09,388/- made by the AO (CPC) and allowing the benefits of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961, on the basis of provisional registration to the assessee especially when the assessee failed to apply for permanent approval for the same, even when the last date of application for permanent approval was on or before 30.09.2023?\" 3. Thereafter, Ld. DR carried us to Para No. 5 of impugned order and demonstrated that the ITAT has decided only the grievance of Ground No. 2; the Ground No. 1 has remained unadjudicated. Therefore, there is an apparent error in the order of ITAT which can be rectified only by part re- calling of impugned order for adjudication of Ground No. 1. Hence, the present M/A by revenue has merit and ought to be accepted. 4. Ld. AR for assessee instantly agreed. 5. On perusal of order of ITAT, we agree with the aforesaid submissions of Ld. DR for revenue to which the Ld. AR for assessee also agrees. Consequently, this M/A is allowed and the impugned order is part re-called for the limited purpose of adjudication of Ground No. 1. The registry is directed to fix the original ITA for hearing on 11.09.2025. The learned Printed from counselvise.com M/s. Indore Education & Service Society,Indore. MANo.05/Ind/2025 – AY 2022-23 Page 3 of 3 Representatives of both sides have noted the date of hearing in open court and waived the service of separate notice of hearing. 6. Resultantly, this M/A is allowed. Order pronounced in the open court on 25/08/2025. Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 25.08.2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order Sr. Private Secretary, ITAT, Indore Printed from counselvise.com "