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TMI Blog2022 (1) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... t is treated as not registered and assessed in status of AOP since its taxable income was below the limit prescribed for AOPs no tax liability arose in the case of the assessee. We have gone through the provisions of section 143(1) and we find that the said section provides, by way of proviso, that no adjustments to the income shall be made till the same is intimated to the assessee and 30 days time is given to the assessee to respond to the same. In the present case, the facts on record do not reveal any such opportunity being granted to respond. Therefore, when the assessee had responded before the ld. CIT(A), i.e., the first available opportunity, pointing out with evidence that it was a registered charitable entity and thus entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner of Income Tax (Appeals)-1, Vadodara, (in short referred to as CIT(A)), dated 30-06-2017, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the Act ) pertaining to Assessment Year (A.Y.) 2013-14. 2. The grounds raised by the assessee are as under:- 1. The Ld. CIT(A) has erred in not appreciating that assessee falls below taxable limit even after disallowance, hence additions are not taxable. 2. The Ld. CIT(A) has erred in law and on facts in confirming the taxation of income of the assessee at maximum marginal rate u/s. 167B of the Act. 3. The Ld. CIT(A) has erred in law and on facts in confirming the disallowance of deduction of ₹ 51,420/- being amount applied to charitable purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other sources amounting to ₹ 1,09,480/- and claimed deduction against the same on account of applying its income to charitable purposes in India amounting to ₹ 51,420 and amount accumulated or set apart for application to charitable purpose amounting to ₹ 16,422/-, thus claiming total deduction of ₹ 67,842/-. Gross total income thus returned by the assessee was ₹ 41,638/- against which no taxes were shown as payable. In the intimation the deductions claimed of ₹ 51,420/- and ₹ 16,422/-, as stated above, was denied and the total income assessed at ₹ 1,09,480/- on which taxes were computed at normal rate amounting to ₹ 33,829/- and after including interest thereon total income tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been allowed to it. Thus, the return has been processed u/s. 143(1) of the Act by ACIT, CPC, on the basis of information given in the return of income filed by the appellant trust and I don't find any mistake in such processing. Accordingly, the grounds of appeal are dismissed. 6. We have heard both the sides. The denial of deduction claimed by the assessee u/s. 11 of the Act in the intimation u/s. 143(1) of the Act was for the reason that assessee had not furnished details of its registration as a charitable trust u/s. 12A of the Act and had in fact stated no against column in the return of income asking whether registered u/s. 12A/12AA of the Act. But at the same time we find that the necessary details of registration u/s. 12A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter VI-A under the heading C.--Deductions in respect of certain incomes , if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made:] 6.1. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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