9911796707
TMI Blog2022 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... as emanating from the record are that the assessee is a registered public charitable trust formed in 1940. It is involved in the betterment and rehabilitation of destitute women of the age between 18-60 years and girls 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee could not file the details along with the return of income. She argued that the AO (CPC), Bangalore did not give opportunity to rectify the defect and it is mandatory on the part of AO (CPC) to give 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
