Arya Vysya Sangha vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Arya Vysya Sangha, filed returns of income for the assessment years 2017-18 and 2019-20, claiming exemption under section 11(1) Explanation 2 of the Income-tax Act, 1961. The returns were processed by the Commissioner of Income Tax (Appeals) who rejected the exemption claims and determined the total income at Rs.13,50,099 and Rs.54,00,480 respectively, resulting in tax demands. The assessee filed appeals against these orders, which were dismissed by the First Appellate Authority (FAA). The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Appeals) is prejudicial to the interests of the appellant?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in not providing an opportunity of being heard by way of video conferencing?
• 3. Whether the Commissioner of Income Tax (Appeals) erred in not condoning the delay in filing the appeal?
• 4. Whether the Commissioner of Income Tax (Appeals) erred in not considering the exemption claimed by the assessee?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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