SECRETARY UP SAINIK PUNARVAS NIDHI,LUCKNOW V. DCIT(EXAMPTION) WARD, LUCKNOW

ITA 270/LKW/2024

AI Insights

The case involves the Secretary of UP Sainik Purasvas Nidhi, an organization registered under the Societies Registration Act, 1860, which is engaged in the welfare of retired Army personnel and their families. The organization filed a return declaring a total income of NIL for the assessment year 2017-18, which was processed by the Central Processing Cell. The claim under section 11 of the Income Tax Act was disallowed, leading to an appeal before the CIT(A), which was dismissed. The organization then appealed to the Income Tax Appellate Tribunal, arguing that they were not required to file Form-9A as their accumulated income was below 15% of the gross receipts, a point not considered by the CIT(A) or the Central Processing Cell.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772631 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Societies Registration Act, 1860, Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRAJESH SRIVASTAVA
• Keywords: Opportunity of being heard
• Section: 11

Judgement Text

"I.T.A. No.270/LKW/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.270/Lkw/2024 Assessment Year: 2017-18 Secretary UP Sainik Purasvas Nidhi, Governers Secretariat, Raj Bhawan, Governer House, Lucknow. PAN:AAETS6731Q Vs. Dy.C.I.T. (Exemptions) Lucknow. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA, J.M. This appeal vide I.T.A. No.270/Lkw/2024 has been filed by assessee for assessment year 2017-18 against impugned appellate order dated 29/02/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1061710188(1) passed by learned Addl/JCIT(A), Bengaluru [“Addl/JCIT(A)” for short]. 2. The facts of the case, in brief, are that the assessee society is registered under the Societies Registration Act, 1860 and engaged in welfare of retired Army personnel and their families. The assessee filed its return of income on 06/02/2018 declaring total income at NIL. The case of the assessee was processed by Central Processing Cell and the claim u/s 11 of the Act was disallowed. Being aggrieved, the assessee went in appeal Appellant by None Respondent by Shri Prajesh Srivastava, Sr. D.R. Printed from counselvise.com I.T.A. No.270/LKW/2024 Assessment Year:2017-18 2 before the CIT(A), who has dismissed the appeal of the assessee. Aggrieved further, the assessee has filed the present appeal before the Income Tax Appellate Tribunal. 3. During the course of hearing in Income Tax Appellate Tribunal, none was present on behalf of the assessee. In absence of any representation from assessee’s side, learned D.R. was heard and the materials available on record were perused. On perusal of grounds of appeal, it is found that the assessee has contended that the assessee was not required to file Form-9A as the accumulated income of the assessee was well below 15% of the gross receipts. This aspect has not been considered by the learned CIT(A) in his impugned order. Further this aspect was also not taken into cognizance by the Central Process Cell while processing the return u/s 143(1) of the Act. In view of the foregoing, the issue in dispute is restored back to the file of the Assessing Officer with the direction to verify the claim of the assessee whether the assessee was actually not required to file Form- 9A as the accumulated income of the assessee was below 15% of the gross receipts and pass order afresh in accordance with law after providing reasonable opportunity of being heard to the assessee. 4. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 28/08/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:28/08/2025 *Singh Printed from counselvise.com I.T.A. No.270/LKW/2024 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT, Lucknow Printed from counselvise.com "