Step 1: A compound liberates $CO_2$ from $NaHCO_3$ if it is a stronger acid than carbonic acid ($H_2CO_3$).
Step 2: Benzoic acid (Carboxylic acids) are stronger than $H_2CO_3$ and give a positive test.
Step 3: Phenols (including p-nitrophenol) are generally weaker than $H_2CO_3$ and do not react with bicarbonate (Exception: 2,4,6-trinitrophenol or Picric acid).
Step 4: Urea is basic/neutral and does not react.
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