SHISHU NAV NIRMAN SIKSHA SAMITI,DELHI V. DCIT, CIRCLE-2(1), DELHI

ITA 3459/DEL/2025

AI Insights

The case involves Shishu Nav Nirman Siksha Samiti, a trust, appealing against the order of the Commissioner of Income Tax (Appeals) which denied them the benefit of section 11 of the Income Tax Act, 1961. The denial was based on the incorrect assertion that the revised return filed by the assessee was treated as the original return, which was filed late. The assessee argued that the original return was filed on time, supported by a CBDT Circular. The tribunal decided to restore the matter to the AO to verify the timing of the original return's filing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713386 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA
• Assessee Lawyers: RUCHESH SINHA; RAKESH KUMAR
• Keywords: Revised return
• Section: 11; 12

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3459/िदʟी/2025(िन.व. 2023-24) ITA No. 3459/DEL/2025 (A.Y. 2023-24) Shishu Nav Nirman Siksha Samiti, BA-324, Tagore Garden, New Delhi 110027 PAN: AAGTS-2875-R ...... अपीलाथᱮ/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Civic Centre, Minto Road, New Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/Appellant by : Shri Ruchesh Sinha, Dr. Rakesh Kumar, Advocates & Shri Haneesh Kumar, Chartered Accountant ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई कᳱ ितिथ/ Date of hearing : 30/07/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 30/07/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)- 6, Mumbai (hereinafter referred to as 'the CIT(A)') dated 28.03.2025, for assessment year 2023-24. 2. The ld. Counsel for the assessee raised limited ground assailing the order of the CIT(A) in dismissing appeal of the assessee in treating revised return of Printed from counselvise.com 2 ITA No. 3459/DEL/2025 (A.Y. 2023-24) income filed by the assessee on 22.12.2023 as original return, whereby denying the benefit of section 11 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) available to the assessee. 3. The ld. Counsel for the assessee submitted that the assessee is a Trust eligible for deduction u/s. 11 of the Act. The assessee filed original return of income on 30.11.2023 for the impugned assessment year. Thereafter, the assessee furnished revised return of income on 22.12.2023 declaring Nil income and claiming refund of Rs.1,70,000/- after claiming deduction u/s. 11 of the Act. A copy of original return of income and revised return of income are at page no. 1 and 2, respectively of the paper book. The assessee is Society Registered u/s. 12 of the Act and has been availing benefits of section 11 of the Act since long. In the past the benefit of section 11 of the Act was regularly allowed by the Department. In the impugned assessment year, the benefit of section 11 of the Act has been denied only for the reason that the return of income has been filed belatedly which is factually incorrect 4. Per contra, the ld. DR vehemently opposed the appeal and submitted that the fact of filing return of income needs to be examined. 5. Both sides heard, orders of the authorities below examined. The revised return of income filed by the assessee on 22.12.2023 was processed u/s. 143(1) of the Act. A perusal of intimation u/s. 143(1) dated 18.11.2024 shows that the original return was filed on 22.12.2023, whereas, the assessee has placed on record copy of return of income filed on 30.11.2023 stating it to be original return. The ld. Counsel has pointed that the original return was filed within the Printed from counselvise.com 3 ITA No. 3459/DEL/2025 (A.Y. 2023-24) extended time. In support of his submissions he placed on record copy of CBDT Circular No. 16/2023 dated 18.09.2023. Taking into consideration entire facts of the case, I deem it appropriate to restore this matter back to the AO for limited purpose of verification of the original return of income filed by the assessee. If the original return of income has been filed by the assessee within the extended due date, the assessee shall be eligible for the benefit of section 11 of the Act and the same shall be allowed to the assessee. 6. In the result, appeal of the assessee is allowed. Order pronounced in the open court on Wednesday the 30th day of July, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 30/07/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. Printed from counselvise.com 4 ITA No. 3459/DEL/2025 (A.Y. 2023-24) BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "