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TMI Blog2022 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... t incurred an expenditure of ₹ 6,02,569/- for charitable purpose, it also set apart an amount of ₹ 1,71,463/- u/s 11(1)(a) of the Act for application to charitable or religious purposes in subsequent year and for doing the same, Form No. 10B has been filed. The deduction has also been claimed for ₹ 3,86,090/- u/s 11(1)(2) of the Act, for which Form No. 9A has been filed. The reason for denial of this deduction by the Revenue authorities was only on account of a mistake made by the assessee in filing the income tax return in ITR Form No. 7 by not filling the deduction amount in the prescribed column which resulted in denying the deduction by the Central Processing Centre (CPC). The said mistake has already been rectified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Kolkata- 25/10093/2019-20 CIT(A), Kolkata-25/10092/2019-20 which are arising out of the assessment order framed u/s 154 143(1) of the Income Tax Act, 1961 (in short the Act ) dated 15.07.2019 21.05.2019 respectively by DCIT, Ward-CPC, Bengaluru. 2. The assessee is in appeal before the Tribunal raising the following identical grounds: 1. For that in view of the facts and in the circumstances the Ld. CIT(A), NFAC was wholly unjustified in not adjudicating the ground so raised before it on merits and the Ld. CIT(A), NFAC s action in directing the AO in passing fresh order is bad in law and it may be held accordingly. 2. Without prejudice to Ground No. 1 above, the Ld. CIT(A), NFAC has effectively set aside the order so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Brief facts of the case, as called out from the records, are that the assessee is a charitable Trust registered u/s 12AA of the Act vide registration no. 36-T/WB-VII/78-79 dated 06.07.1979 and engaged in the activity of providing medical relief to poor. Return for AY 2018-19 was filed on 29.06.2018 declaring NIL income after claiming deduction of amount applied for charitable purposes at ₹ 11,60,122/-. In this return, the assessee did not claim the deduction in the relevant column prescribed in the ITR Form No. 7. Thereafter, vide intimation u/s 143(1) of the Act dated 21.05.2019, the assessee s claim was rejected and income assessed at ₹ 11,60,122/-. On receiving the intimation, the assessee filed a rectification return on 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been found against the assessee for denying the deduction and therefore, the same should be allowed. 7. Per contra, the ld. D/R vehemently argued in support of the order of the ld. CIT(A) 8. We have heard the rival contentions and perused the records and carefully gone through the documents filed before us. The grievance of the assessee in the instant two appeals is against the finding of the ld. CIT(A) in not allowing the benefit of claim made for deduction u/s 11 of the Act at ₹ 11,60,122/- and also raising a ground that the ld. CIT(A) erred in setting aside the issue to the AO for fresh examination. 8.1. We find that the assessee is a charitable Trust registered u/s 12AA of the Act since 06.07.1979 and the same is in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has shown the respective amount of deduction claimed in the correct prescribed column. But even after filling the correct details, Central Processing Centre (CPC) has again rejected the claim without assigning any reason. In our view, the ld. CIT(A) erred in not deciding the issue on merit and exceeded its jurisdiction by directing the AO to examine the issue afresh. 9. We, therefore, under the given facts and circumstances of the case, are of the considered view that the assessee being a charitable Trust registered u/s 12AA of the Act deserves to be allowed the deduction of ₹ 11,60,122/- (6,02,569/- + 3,86,090/- + 1,71,463/-) claimed u/s 11 of the Act. Since similar issue has been raised by the assessee in ITA No. 471/Kol/2021 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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