INCOME TAX OFFICER-1 RAEBARELI, RAEBARELI V. KAMLA NEHRU P G COLLEGE, TEJ GAON RAEBARELI

ITA 533/LKW/2024

AI Insights

The case involves two appeals by the Income Tax Officer against Kamla Nehru PG College concerning the exemption of income under section 10(23C)(iiiab) for the assessment years 2015-16 and 2018-19. The Revenue challenged the appellate orders of the Ld. CIT(A), which had allowed the exemptions. The tribunal examined the submissions and the legal provisions cited, particularly focusing on section 139(4C)(e) of the Income Tax Act, 1961, which pertains to the filing requirements for educational institutions. After considering the arguments and the applicable law, the tribunal upheld the decisions of the Ld. CIT(A) for both assessment years, dismissing the appeals by the Revenue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791799 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 30-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VACHASPATI
• Assessee Lawyers: A.P. SINHA
• Keywords: Set aside
• Section: 10

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SUBHASH MALGURIA, JUDICIAL MEMBER ITA Nos. 532 & 533/LKW/2024 Assessment Years: 2015-16 & 2018-19 Income Tax Officer-1, Aaykar Bhawan, Jail Road, Raebareli, Uttar Pradesh- 229001. v. Kamla Nehru PG College Tej Gaon Raebareli, 229215. TAN/PAN: AABAK2693R (Appellant) (Respondent) Appellant by: Shri Vachaspati, CIT-DR Respondent by: Shri A. P. Sinha, Advocate O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). These two appeals filed by the Revenue are being disposed off through this consolidated order for the sake of brevity and convenience. ITA. No. 532/LKW/2024 pertains to A.Y. 2015-16 against impugned appellate order dated 04.07.2024 and ITA. No.533/LKW/2024 pertains to A.Y. 2018-19 dated 05.07.2024 respectively. Grounds of appeal are as under: - “1. Ld. CIT(Appeals), NEAC has erred in law and has wrongly allowed the exemption u/s 10(23C)(iiiab) in respect of income of the appellant since as per provisions of Section 139(4C)(e) of the Income tax Act, 1961 any university or other educational institution referred to in sub-clause (iiiab) of clause (23C) of section 10 shall furnish a return of such income of the previous year, if the total income of the assessee to assessable, without giving effect to the provisions of section 10 and exceeds maximum amount which is not chargeable to income-tax, therefore the order dated 04.07.2024 of the Ld. CIT(Appeals), NFAC is not acceptable and further appeal against the order of Ld. CIT(Appeals), NEAC is recommended in this case. 2. The appellant craves right to add, alter and/or amend any grounds which may be taken at the time of hearing.” ITA. No.533/LKW/2024 1. Ld. CIT(Appeals), NFAC has erred in law and has wrongly allowed the exemption u/s 10(23C)(iiiab) in respect of income of the appellant, since as per provisions of Section 139(4C)(e) of the Income Tax Act, 1961 any Printed from counselvise.com ITA Nos.532 & 533/LKW/2024 Page 2 of 6 university or other educational Institution referred to in sub-clause (iiiab) of clause (23C) of section 10 shall furnish a return of such income of the previous year, if the total income of the assessee is assessable, without giving effect to the provisions of section 10 and exceeds maximum amount which is not chargeable to income-tax, therefore the order dated 05.07.2024 of the Ld.CIT(Appeals), NFAC is not acceptable and further appeal against the order of Ld.CIT(Appeals), NFAC is recommended in this case. 2. The appellant craves right to add, alter and/or amend any grounds which may be taken at the time of hearing.” (A.1) In A.Y. 2015-16, the Ld. CIT(A) deleted the additions made by the Assessing Officer; holding as under: - Being in the nature of fee. The appellant has filed submission on 20.06.2024 in support of the grounds. The appellant’s submission is reproduced as under: Printed from counselvise.com ITA Nos.532 & 533/LKW/2024 Page 3 of 6 Printed from counselvise.com ITA Nos.532 & 533/LKW/2024 Page 4 of 6 Printed from counselvise.com ITA Nos.532 & 533/LKW/2024 Page 5 of 6 (A.2) The present appeal for A.Y. 2015-16 has been filed by Revenue against impugned order of Ld. CIT(A). During appellate proceedings, copy of Income & Expenditure statement was filed from assessee’s side. At the time of hearing, the Ld. Departmental Representative for Revenue relied on the assessment order. The Ld. Counsel relied on impugned order. After hearing both sides, we are of the view that the impugned order of the Ld. CIT(A) is just and fair having regard to applicable law and facts as well as circumstances of the case. Therefore, we decline to interfere with the impugned order of Ld. CIT(A) for A.Y. 2015-16. The impugned order of Ld. CIT(A) for A.Y. 2015-16 is upheld and appeal of the Revenue is dismissed. (B) The facts and circumstances for A.Y. 2018-19 are in pari materia with A.Y. 2015-16 and our findings for A.Y. 2015-16 will apply mutatis mutandis to A.Y. 2018-19 also no material has been brought for our consideration by either side to persuade us to take a view in A.Y. 2018-19, different from view taken by us in A.Y. 2015-16. (B.1) Accordingly, consistent with our order for A.Y. 2015-16, we set aside the impugned order of Ld. CIT(A) for A.Y. 2018-19 also; and thus, appeal of Revenue for A.Y. 2018-19 is also dismissed. (C) In the result, both appeals are dismissed, for statistical purposes. Order pronounced in the open Court on 11/12/2025. Sd/- Sd/- [SUBHASH MALGURIA] [ANADEE NATH MISSHRA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11/12/2025 Vijay Pal Singh, (Sr. PS) Printed from counselvise.com ITA Nos.532 & 533/LKW/2024 Page 6 of 6 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard File By order // True Copy// Assistant Registrar Printed from counselvise.com "