9911796707
TMI Blog2023 (2) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... o the file of ld. CIT(A) for fresh adjudication on merit in accordance with law - Appeal of the assessee is allowed for statistical purposes. - ITA No.38/Alld./2022 - - - Dated:- 23-2-2023 - Shri Vijay Pal Rao, Judicial Member And Shri Ramit Kochar, Accountant Member For the Appellant : None For the Respondent : Shri Rabin Chaudhari, CIT DR ORDER PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.38/Alld./2022 for assessment year 2018-19, is directed against an appellate order dated 18.11.2022 in Appeal No. CIT(A),Allahabad/10093/2020-21(DIN Order No. ITBA/NFAC/S/250/2022- 23/1047496818(1)) passed by learned Commissioner of Income Tax (Appeals), National faceless Appeal Centre (NFAC), Delhi (hereinafter called the CIT(A) ), the appellate proceedings had arisen before learned CIT(A) from rectification order dated 10.08.2020 passed by CPC, Bangalore (hereinafter called the AO ) (Document Identification No. CPC/1819/U7/2003607531) under Section 154 of the Income-tax Act,1961(hereinafter called the Act ) disposing of rectification application dated 13.07.2020 filed by the assessee .We have heard this appeal through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 11 and 12 of the 1961 Act, wherein claim of the assessee for application of income to the tune of Rs. 1,26,66,292/- was denied/rejected by CPC, Bangalore. The assessee filed rectification application u/s 154 of the 1961 Act , dated 13.07.2020 . The aforesaid rectification application filed by assessee was dismissed by CPC, Bangalore, vide rectification order dated 10.08.2020 passed by CPC, Bangalore u/s 154, wherein income of the assesses was again computed at Rs. 94,60,424/- . 4. The assessee being aggrieved by rectification order dated 10.08.2020 passed by CPC , Bangalore u/s 154, filed first appeal before ld. CIT(A), who dismissed the appeal of the assessee , by holding as under: The appeal was instituted on 08/09/2020 against the order dated 10/08/2020 passed under section 154 of the Income-tax Act, 1961 by the Deputy Commissioner of Income tax, CPC, Bangalore for the assessment year 2018-19. Subsequently, the appeal was migrated to the National Faceless Appeals Centre in terms of Notification No. 76 dated 25.09.2020 issued from Central Board of Direct Taxes. The appellant submits as under:- 2. That the above named society is running an educational institution a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.94,60,424/- and income applied for charitable or religious purposes of Rs.1,26,66,292/-. The return was processed by the CPC u/s 143(1) dated 26.09.2019. Thereafter, an order was passed under section 154 of the Income-tax Act, 1961 by the Assistant Director of Income tax, CPC, Bangalore by disallowing the claim of deduction u/s.11(1)(a) and taxing the gross receipts of Rs.94,60,424/- in view of non-filing of the audit report (Form-10B) along with the return, as required u/s.12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) of the Income Tax Rules. The appellant is a Public Charitable Trust registered with the Charity Commissioner and also with the Income Tax under section 12AA of the Act. During the year, assessee trust received voluntary contributions of Rs.94,60,424/- and claimed that the entire receipts were applied for charitable purpose. The appellant submits that it has filed both return and income and Audit report before the due date for filing the return and hence the deduction claimed u/s. 11(1)(a) towards application of income is allowable. 5. I have considered the facts of case and submissions of the appellant made during the course of appeal pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid appellate order passed by ld. CIT(A), the assessee has filed second appeal with the Tribunal. None appeared on behalf of the assessee when this appeal was called for haring before the Division Bench nor any adjournment application was filed. The Learned CIT DR submitted that the assessee has filed audit report late and hence, the claim of the deduction u/s 11 to 13 was rightly denied by authorities below. The ld. CIT DR relied upon appellate order passed by ld. CIT(A) 6. We have considered the contentions of ld. CIT DR and perused the material on record. We have observed that the assessee has submitted following statement of facts, along with memo of appeal filed with tribunal: That the assessee society is registered society and engaged in educational activity for the last number of years. The said society has already been granted registration under Section 12A and 80G of the Act since 2008. For such activities regular books of account are maintained which are audited and in this regard all the necessary formalities such as filing of 10B, filing of audit report as well as filing of return is being complied with within time each year. For the said year return was f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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