SACRED HEART PUBLIC SCHOOL KOTTAYAM,KOTTAYAM V. INCOME TAX OFFICER, EXEMPTION WARD, KOTTAYAM, KOTTAYAM

MA 117/COCH/2025

AI Insights

The case involves Sacred Heart Public School, which filed a miscellaneous application seeking the recall of an order passed by the Income Tax Appellate Tribunal, which had dismissed their claim for exemption under section 11 of the Income Tax Act for the assessment year 2017-18. The dismissal was based on an incorrect application of section 12A(1)(b) of the Act, which was not in effect for the relevant assessment year. The Tribunal acknowledged this error and allowed the recall of the order, directing that the matter be reheard afresh on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790805 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Section: 11

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM MA No. 117/Coch/2025 (Arising out of ITA No. 423/Coch/2025) (Assessment Year: 2017-18) Sacred Heart Public School .......... Applicant SH Mount P.O., Kottayam 686006 [PAN: AAMTS9004N] vs. The Income Tax Officer (Exemption), Kottayam.......... Respondent Applicant by: Shri P.V. Chacko, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 31.10.2025 Date of Pronouncement: 01.12.2025 O R D E R Per: Inturi Rama Rao, AM The present Miscellaneous Application (MA) is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No. 423/Coch/2025 dated 31.07.2025 for assessment year (AY) 2017-18. 2. The learned counsel for the assessee submitted that the Tribunal while dismissing the claim of the appellant for exemption u/s. 11 of the Income Tax Act, 1961 (the Act) had relied upon the provisions of section 12A(1)(b) of the Income Tax Act, 1961 (the Printed from counselvise.com 2 MA No. 117/Coch/2025 Sacred Heart Public School Act) which are inserted by Finance Act, 2017 w.e.f. 01.04.2018, i.e. AY 2018-19. Thus, he submits that these provisions have no application for AY 2017-18. Therefore, the order may be recalled. 3. On the other hand, the learned Sr. DR had not opposed the above submissions. 4. We have heard the rival contentions and perused the material available on record. We find merit in the miscellaneous petition filed by the assessee that the Tribunal while dismissing the claim for exemption u/s. 11 of the Act relied upon the provisions of section 12A(1)(b) of the Act, which are applicable from AY 2018-19. Since this form the basis for disallowance of claim for exemption, we are of the considered opinion that it is a fit case to recall the matter and rehearing the matter afresh on merits. Registry is directed to post the case in regular course in the month of February, 2026. 3. In the result, the assessee’s miscellaneous application stands allowed. Order pronounced in the open court on the conclusion of the hearing. Sd/- Sd/- (ANIKESH BANERJEE) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 1st December, 2025 n.p. Printed from counselvise.com 3 MA No. 117/Coch/2025 Sacred Heart Public School Copy to: 1. The Applicant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "