Nadia Primary Teachers Training Institute vs. ITO, Ward-41(1), Nadia

Parties Involved

Facts Summary

The assessee, Nadia Primary Teachers Training Institute, filed its return of income for the assessment year 2014–15 under section 139(4) of the Income-tax Act, 1961. Subsequently, an intimation was issued under section 143(1) of the Act. The Assessing Officer disallowed the assessee’s claim of expenditure amounting to ₹33,02,130, stated to have been incurred towards charitable/religious purposes in India, on the ground that no supporting evidence was furnished in substantiation of the claim. Accordingly, the total income of the assessee was determined at ₹38,28,137 by making an addition of ₹33,02,130. The assessee filed an application for rectification, which was not considered. Aggrieved by the order, the assessee preferred an appeal before the Ld. CIT(A), where the appeal was dismissed due to non-compliance, observing that the assessee failed to controvert the findings of the Assessing Officer and did not appear on the date fixed for hearing.…

Legal Issues

• 1. Whether the delay of 298 days in filing the appeal should be condoned?
• 2. Whether the expenditure of ₹33,02,130 claimed by the assessee towards charitable/religious purposes should be allowed?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Puja Foundation vs. CIT(E)

  Ahmedabad bench

• Indraprastha Institute of Information Technology vs. Assessment Unit, Income Tax Department

  Delhi Bench benchAY 2021-22Allowed

• Nir Ideal Home For Mentally Retarded And Associated Disability

  SMC Bench, Kolkata benchAY 2022-2023Allowed

• ITA No.2386/Chny/2025

• M D Education Society MDS Public School, Garoli Khurd Gurgaon- 122001 Haryana Vs DCIT Circle 2(1)

• Dogra Educational Society

  B Bench, Delhi benchAY 2018-19Dismissed