TMI Blog2024 (4) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case as the adjustment has been made by the ld. Assessing Officer, CPC to the income of the assessee without even giving any intimation in terms of proviso to section 143(1)(a) of the Act and, therefore, the said order is quashed as invalid and nullity in the eyes of law. In the result, the additional ground is allowed. Denial of exemption u/s 11 - Disallowing the capital expense and revenue expense - return of income and Form 10B was not filed by the assessee on time - HELD THAT:- We find that admittedly the return of income was filed in Form 7 and Form 10B on 31.03.2021 and 30.03.2021 while the extended due date for filing the return of income in relevant assessment year was 15.02.2021. We note that the COVID 19 pandemic was spread all over the country and the entire country rather the entire globe were completely brought to standstill. And so was the condition so far as the assessee trust is concerned. So considering all these practical difficulties for making compliances, Hon ble Apex Court has extended the period of limitation with respect to judicial or quasi-judicial proceedings. So as per Hon ble Apex Court [ 2022 (1) TMI 385 - SC ORDER] vide its order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eakout in the office of the society where records were kept and outbreak of the pandemic covid-19 virus which caused severe disruption in the normal working conditions. 5. That further ground or grounds of appeal may be submitted on or before the date of hearing. 2. The assessee has also taken following additional ground of appeal: That on the facts and in law, the learned CPC in the intimation issued u/s 143(1) of the Act erred in not following the mandate as required by first proviso to section 143(1) of the Act which says that no such adjustment shall be made unless an intimation is given to the assessee of such adjustment either in writing or in electronic mode. The aforesaid ground arise out of the order of the learned CPC passed u/s 143(1) of the Act dated 24-12-2021 wherein the learned AO has erred in denying the exemption claimed u/s 11 of the Act and the same was upheld by the learned CIT(A) in his order dated 01-11-2023 passed u/s 250 of the Act. It is submitted that this is a question of law and requires no further investigation of fresh facts by the lower authorities. It is well settled in law that a question of law can be raised at any stage of proceedings as held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee in the instant appeal regarding addition ground is qua the jurisdiction of the ld. assessing officer, CPC to make any addition/adjustment to the returned income unless intimation is given to the assessee for such adjustment either in writing or through electronic mode pursuant to the 1st proviso to section 143(1) of the Act the ld. A.R. submitted that since the facts are available on record and no further verification of fact is required, the same may kindly be admitted for adjudication. To defense his argument, ld. A.R. relied heavily on the decision of the Hon ble Apex Court in the case of Jute Corporation of India Limited vs.- CIT reported in (1991) 187 ITR 668 (SC) and National Thermal Power Company Limited vs.- CIT reported in (1998) 229 ITR 383 (SC) and prayed that the additional ground may kindly be admitted following the above decisions of the Hon ble Apex Court. 5. On the other hand, ld. Departmental Representative submitted that the additional ground raised by the assessee may kindly be dismissed. He further contended that the issue was never raised before the ld. CIT(Appeals) and is being raised for the first time before the Tribunal. 6. We have heard the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect claim is apparent from any information in the return, etc. Thus, it is clear that a return can be processed u/s. 143(1) by making adjustments on six types of adjustments only. The first proviso to section 143(1)(a) make it very clear that no such adjustment shall be made unless an intimation is given to the assessee of such adjustment either in writing or in electronic mode. Apparently in the case of the assessee, no intimation had been given to the assessee for making any adjustment or disallowance either in writing or in electronic mode. Thus, the CPC center has not followed the first proviso to section 143(1)(a) of the Act. This position was not controverted by the Id. DR also. Assuming a moment, if such an intimation is given to the assessee as per first proviso, then the second proviso stipulates that if any response is received from the assessee, the same should be considered before making any adjustment or disallowance, and also in a case where NO response is received, then within thirty days of the issue of such intimation, department is free to make such adjustment. 8. On going through the above intimation made under section 143(1), CPC has not followed the above pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income filed on 30.03.2021, which was within the limitation period and so that the Form 10B was filed on 30.03.2021. The ld. A.R. also referred to the Board Circular F. No. 173/193/2019-ITA-I dated 23rd April, 2019 and submitted that the said Circular was issued by the Department before setting off COVID 19 pandemic, which states that how the delay in filing Form 10B for A.Ys. 2016-17, 2017-18 and 2018-19 has to be dealt with. The ld. A.R. submitted that on the basis of such Circular issued by the Department, the Hon ble Apex Court has passed its judgment dated 10.01.2022, wherein it has been held that the order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings. The ld. A.R. submitted that since the assessee has filed the return of income on 31.03.2021 and Form 10B on 30.03.2021, the delay is covered by the said order of the Hon ble Supreme Court and, therefore, this return of income as w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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