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TMI Blog2020 (11) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Bhora Ram, Sr. DR ORDER PER MAHAVIR SINGH, VP: These appeals of assessee are arising out of the orders of the Commissioner of Income Tax (Appeals)]-5, Mumbai, [in short CIT(A)], in Appeal No. CIT(A)-5/AC-16(2)/IT-333 328/17-18 even date 30.07.2018. The assessments were framed by the Income Tax Officer, Ward 16(2)(2), Mumbai (in short ITO/ AO) for the A.Y. 2010-11 2011-12 vide orders dated 26.12.2017 29.12.2017 under section 143(3) r.w.s 147 of the Income-tax Act, 1961 (hereinafter the Act ). 2. The first common issue in these two appeals of assessee is against the order of CIT(A) upholding the reassessment order passed under section 143(3) read with section 147 of the Act and assessee cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-11. The assessee paid a donation of 5 lacs to Navjeevan Charitable Trust during the FY 2009-10 relevant to Assessment Year 2010-11. In term of these, the Assessing Officer recorded the reasons for reopening of assessment under section 148 of the Act vide dated 24.08.2017 and the relevant reasons read as under: - A search action u/s 132 of the I T Act, 1961 was conducted on Navjeevan Charitable Trust and the main trustee Shri Ashok A Bagaria on 27-10-2014. The trust was notified by the National Committee, Ministry of Finance for the purpose of deduction u/s. 35AC of the I. T. Act. Subse1uent to Search the trust registration was cancelled vide order u/s. 12AA(3) of the L T. Act, dated 2016 by the Pr. CIT(Central)-l, Mumbai. It has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n u/s.35AC. The recorded reasons has stated that the above donation is not genuine as the registration of said trust is cancelled on 20/12/2016 . We would like to state that she had given the donation in a.y.10/11 and cancellation of registration is done on 20/12/2016 effect cannot be applied to the person respectively who has given donation in good faith as the registration was valid on that date and on such reason the reopening cannot be done., We would like to also submit that she did not received any money back and such claim by the trust may be for saving their skin and cannot be applied against her only on the basis of third party statement and without any corroborative material to held so and on such reason the reopeni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass orders on reopening notice, without jurisdiction (without compliance of the law in accordance with the procedure), yet the only consequence, would be that in appeal, it would be restored to the Assessing Officer for fresh adjudication after following the due procedure. This would lead to unnecessary harassment of the Assessee by reviving stale/ old matters. 9 In fact, to ensure that reopening notices are disposed of, expeditiously the parliament itself has provided in Section 153(2) of the Act a period of limitation within which the Assessing Officer must pass an order on the notice of reopening i.e. within one year from the end of the financial year in which the notice was issued. In fact, Section 153 (2A) of the Act as in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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