M/s. Subros Educational Society (Regd) vs. ACIT, Circle-2(1), New Delhi
Case No: ITA No. 5563/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/5/2026
Parties Involved
appellantM/s. Subros Educational Society (Regd)
respondentACIT, Circle-2(1), New Delhi
Facts Summary
The assessee, M/s. Subros Educational Society (Regd), filed an appeal against the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 pertaining to AY 2023-24. The AO, CPC had processed the return u/s 143(1) of the Act and made disallowance which was beyond the scope and jurisdiction of Section 143(1). The AO, CPC denied the exemption claimed u/s 11 and 12 was not justified. The assessee had filed Form 9A on 31.08.2023 and Form 10B on 31.10.2023. The assessee had file…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the AO, CPC had the jurisdiction to process the return u/s 143(1) and make disallowance beyond the scope of Section 143(1).