, , आयकरअपीलीयअिधकरण इंदौर(cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.164/Ind/2018 (Assessment Year:2014-15)

Board of Secondary DCIT(Exemption)

Education, Bhopal /

बनाम Shivaji Nagar, Vs.

Bhopal (Revenue/Appellant) (Assessee/Respondent)

PAN: AAAJB1143R Assessee by Shri Arpit Gaur, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.11.2025 Date of Pronouncement 03.12.2025 आदेश /O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 19.12.2017 passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”] in Appeal No. CIT(A)-2/BPL/IT-638/16-17, which in turn arises out of assessment-order dated 30.12.2016 passed by learned DCIT (Exemption), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2014-15, the assessee has filed this appeal raising effective ground as under:

“1. On the facts and in the circumstances of the case, the Learned Commissioner of Income Tax (Appeals-II), Bhopal was notjustified in holding thatthe paymentof Income Tax ofRs. 2,16,50,650/- paid on deemed income u/s 11(3) forAY 2013-14 should notbe allowed as a deduction orapplication of the income of the current year (AY 2014-15) & is hence also wrong in upholding the following:-

a) Taxdemand ofRs 84,72,830/-

b) Interestpayable U/s 234A,234B &234C.”

2. The background facts leading to present appeal before us are as under: (i) The assessee, a Board of Secondary Education formed by State Govt.

of Madhya Pradesh, filed its return of income of AY 2014-15 declaring a total income of Rs. 4,51,53,000/- after claiming exemption u/s 11/12 of the Act. The case was selected under scrutiny and the AO issued notices u/s 143(2)/142(1) which were complied by assessee. Ultimately, the AO assessed total income at Rs. 6,68,03,650/- after making a disallowance of 2,16,50,650/- out of “application of income” claimed by assessee u/s 11(1)(a). Aggrieved, the assessee carried matter in first-appeal before CIT(A) but did not get any success.

(ii) Thereafter, the assessee filed present appeal before ITAT, Indore. The ITAT, vide order dated 10.07.2019, dismissed assessee’s appeal in limine on account of non-prosecution by assessee.

(iii) Thereafter, the assessee filed M/ A No. 65/ Ind/ 2019 seeking re-call of aforesaid order dated 10.07.2019 of ITAT. The ITAT, vide order dated 07.01.2020, allowed assessee’s M/A; re-called its earlier order and re-

stored assessee’s appeal.

(iv) Thereafter, the ITAT re-heard assessee’s appeal and vide order dated dated 06.11.2020, again dismissed assessee’s appeal upholding CIT(A)’s order.

(v) Thereafter, the assessee carried matter in next appeal before Hon’ble High Court of Madhya Pradesh in ITA No. 10/2021. Before Hon’ble High Court, the assessee assailed ITAT’s order dated 06.11.2020 on the ground that the ITAT had passed a “non-speaking” order. The Hon’ble High Court, vide its Judgement & Order dated 17.11.2021, disposed of assessee’s appeal and was pleased to direct the ITAT to pass a “speaking” order. The concluding para of Hon’ble High Court’s order reads as under:

“12. In the conspectus of above discussion, the present appeal on the aforesaid shortsubstantialquestionoflaw is allowed.

(i) The impugned order dated 06.11.2020 passed by the Income Tax Appellate Tribunal,Indore Benchin ITA No.164/Ind/2018 is setaside.

(ii) The Income Tax Appellate Authority, Indore Bench is expected to decide ITA No.164/Ind/2018 pertaining to the assessmentyear2014-2015 by passinga freshspeaking order.

13. It is made clear that in case the composition of the Appellate Tribunal has since changed, then prior to passing speaking order, the rival parties oughtto be given a hearing in accordance withthe Income TaxAct.

14. It is also made clear that we have not commented upon merits of the claim before the Tribunal.”

(vi) Accordingly, in pursuance of above judgement & order of Hon’ble