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TMI Blog2022 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... l go against the assessee - HELD THAT:- We find the rectification application u/s. 154 wherein, it is noted that the assessee enclosed the details of investments/deposits for ready reference of AO and requested the AO to accept the same. AO did not consider the same and held the return of income as invalid. We find on similar issue the Co-ordinate Bench of this Tribunal in the case of Deere Company [ 2021 (11) TMI 503 - ITAT PUNE] held that, no technicality can be allowed to operate as a speed breaker in the course of dispensation of justice. If a particular relief is legitimately due to an assessee, the authorities cannot circumscribe it by creating such circumstances leading to its denial. We find the order of CIT(A) in confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irls between the age of 06-18 years. The assessee also provides shelter to around 250 children in the age group of 6 to 18 years. Most of these children come from economically weaker families, some with single parent and some are orphans etc. It is noted that the main objective of the assessee is to provide education to the said children. 4. The assessee filed its return of income for the present assessment year on-line on 17-06-2015 declaring total income at Rs. Nil. The assessee claimed application of income to an extent of Rs.61,07,545/-, accumulation of income of Rs.18,86,808/- and further to an extent of Rs.45,84,366/- on the gross receipts of Rs.1,25,78,719/-. The ACIT (CPC), Bangalore issued communication dated 08-01-2016 stating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the assessee u/s. 139(9) of the Act. Further, she submits that the return of income cannot be held defective merely for not enclosing the details of investments/deposits u/s. 11 of the Act by referring to clauses (a) to (f) of explanation to section 139(9) of the Act. She submits that the assessee complying with all the provisions of the Act in earlier years and there was no malafide intention in not providing investments/deposits and prayed to give opportunity for the assessee to file the same before the AO by setting aside the order of CIT(A) and placing reliance on the order of this Tribunal in the case of Deere Company reported in 92 ITR 564 (Pune-Trib.). The ld. DR, Shri Arvind Desai relied on the order of CIT(A). 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to its denial. We find the order of CIT(A) in confirming the order of AO in treating the return of income as invalid, made the assessee remediless and there is no option to claim exemption u/s. 11 of the Act. In such circumstances, we find force in the arguments of the ld. AR that the assessee shall get an opportunity to file details of investments/deposits before the AO. Therefore, we deem it proper to remand the issue to the file of AO with a direction to treat the return of income filed by the assessee on 17-06-2015 as valid return and complete the assessment thereon. The assessee is liberty to file evidence, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 7. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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