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TMI Blog2024 (6) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to verify the exemption claimed by the assessee u/s 10(23C)(vi) of the Act and to grant appropriate relief if the claim is found to be correct. CIT(A) is also directed to ensure that the assessee is provided with an adequate opportunity of being heard before passing the order. - Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountnat Member For the Assessee : Shri Esmayeel Saherwala, AR For the Revenue : Shri Sudhendu Das, CIT-DR ORDER PER MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Present appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi (NFAC) (hereinafter referred as the Ld.CIT(A) ), dated 06-10-2023, against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order. The LD.CIT(A), NFAC has overlooked the legal provisions, judicial pronouncements and technical procedure for eligibility and availability for filing revised return and rectification application. 2. On the facts and in the circumstances of the case and in law, is Ld. CIT(A), NFAC justified in ignoring the fact that whether appellant is actually holding valid exemption vide Notification No.SRT/CCIT/ITO/OSD/10(23c)(vi)/009/03-04 Dated 30/04/2007 for AY.2018-19. read with CIRCULAR NO. 7/2010 [F. NO. 197/21/2010-ITA-1], DATED 27-10-2010 and eligible for exemption u/s. 10(23C)(vi) of Rs. 63459317/- from its Gross Income for A.Y.2018-19? 3. Without prejudice to anything contained in above grounds, On the facts and in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CPC which we reproduce here 11. ITR forms from 1 to 7 have been prescribed for various users and instructions are also given by CBDT to guide the assessees for filing their tax returns. It is being provided to facilitate the assessees to file a correct return and to assist CPC to process crores of returns in a systematic manner. It is an automated machine-driven system and the person filing the return has to follow those instructions scrupulously. The appellant cannot expect CPC to grant relief or exemption or deduction, even though the appellant themselves offered income in the return as income from other sources. In the present case, the appellant ought to have corrected his return instead of filing rectification application before CPC o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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