ST. ANGELS SHIKSHA VIKAS SAMITI,JAIPUR V. ITO (EXEMPTION), WARD - 1, JAIPUR, JAIPUR

ITA 681/JPR/2025

AI Insights

The case involves St. Angels Shiksha Vikas Samiti, an educational institution, appealing against the order passed by the CIT(A) National Faceless Appeal Centre, Delhi, which was based on an assessment order under sections 144 and 144B of the Income-tax Act, 1961 for the assessment year 2019-20. The institution had filed a return declaring 'NIL' income and claimed exemption under section 10(23C)(vi) of the Act. However, due to non-submission of required details in response to notices under section 142(1), an addition of Rs. 11,05,719 was made to their income, computed at 12.5% of gross receipts. The Tribunal, considering the new details submitted by the assessee, decided to remand the case back to the Jurisdictional Assessing Officer for a thorough re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712214 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: MUKESH KHANDELWAL
• Keywords: Reasonable cause
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES ‘SMC’, JAIPUR BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. /ITA No. 681/JPR/2025 िनधा\u0005रण वष\u0005 / Assessment Year: 2019-20 St. Angels Shiksha Vikas Samiti, 80, Kiran Vihar, Opp. Rajat Path, Manyawas, New Sanganer Road, Jaipur-302 020, Rajasthan PAN-AAFAS7193A Vs ITO (Exemption), Ward-1, Jaipur Appellant Respondent Assessee by : Shri Mukesh Khandelwal, C.A. Revenue by : Shri Gautam Singh Choudhary, JCIT Date of hearing : 03.07.2025 Date of pronouncement : 31.07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 05.03.2025 which in turn is arising out of the Assessment Order u/s 144 r.w.s 144B of Act for A.Y. 2019-20 dated 20.09.2021. 2. At the outset Ld. Counsel for the assessee submitted that the assessee failed to appear before both the lower authorities and therefore prayed that the issues on merits may please be restored to the file of the Ld. Jurisdictional Assessing Officer for denovo adjudication. Printed from counselvise.com ITA No. 681/JPR/2025 St. Angels Shiksha Vikas Samiti 2 3. On the other hand Ld. DR supported the order of Ld. CIT(A). 4. I have heard rival contentions and perused the record placed before me. I observe that the assessee is a Educational Institution and running a school and return of income for A.Y. 2019-20 e-filed on 14.07.2020 declaring ‘NIL’ income. In the return, assessee has claimed exemption u/s.10(23C)(vi) of the Act. Notice u/s.142(1) of the Act issued on 19.01.2021 but the details were not submitted. Assessment completed on 20.09.2021 making addition of Rs.11,05,719/- computed at 12.5% of the gross receipts. Assessee filed appeal before Ld. CIT(A) but failed to furnish the relevant details. Now the assessee has filed the copy of Balance Sheet and income and expenses account alongwith the constitution of the appellant institute. Gross receipts are claimed to be from school fees received from the students. Considering the details filed before me, I am of the considered view that in the larger interest of justice and being fair to both the parties, the matter needs to be restored to the file of the Jurisdictional Assessing Officer (JAO) for framing a denovo assessment after duly considering the details and submissions to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No. 681/JPR/2025 St. Angels Shiksha Vikas Samiti 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 31st day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER जयपुर/Jaipur; \u0001दनांक / Dated: 31st July, 2025. Neeta आदेश क\u0007 \bितिलिप अ\u000eेिषत / Copy of the Order forwarded to: 1. अपीलाथ\u0013 / The Appellant. 2. \b\u0014यथ\u0013 / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, \"SMC\" ब\u0018च, जयपुर / DR, ITAT, \"SMC\" Bench, Jaipur. 5. गाड फाइल / Guard File. आदेशानुसार / BY ORDER, //True Copy// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Jaipur Printed from counselvise.com "