9911796707
TMI Blog2025 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... whole of the receipt was determined as taxable income without allowing deduction of expenditure which was claimed in the return of income. We also find that no notice for proposed adjustments u/s 143(1)(a) was issued to the assessee by the Assessing Officer/CPC. Apparently the adjustments u/s 143(1)(a) was made without any prior notice to the assessee. We also find that Ld. Addl./JCIT(A), Thiruvanantpuram dismissed the appeal of the assessee by observing that audit report was not furnished before the specified date. We find some force in the arguments of assessee that Ld. Addl./JCIT(A), Thiruvanantpuram failed to take note of ground no.2 and alternative ground no.3 which were specifically raised in grounds of appeal in Form No.35 of first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t granting opportunity to appellant to respond to the notice as per provision of section 143(1)(a) of the ITA, 1961; thereby violating the principal of natural justice. As such, the appellant contends that the order passed u/s 143(1) is bad in law and liable to be quashed. 4. The learned AO computed appellant's income of Rs. 11,68,77,245/- without granting deduction for genuine and bonafide expenses incurred for the object of the trust amounting to Rs. 12,66,51,596/. As such, the learned CIT(A) erred in confirming the same and thereby failed to appreciate that taxing of gross receipts of the appellant (instead of the net income) is not permissible under the income-tax law. 5. The appellant craves leave to add/alter/clarify / explain/mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the due date prescribed u/s 44AB of the IT Act. It was found by Ld. Addl./JCIT(A), Thiruvanantpuram that the audit report in the instant case was not filed on or before the specified date referred to in section 44AB of the IT Act and, therefore, the assessee is not entitled to claim exemption u/s 11/12 of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from the side of the assessee submitted that the order passed by Ld. Addl./JCIT(A), Thiruvanantpuram is not justified. Ld. Counsel of the assessee argued on all the grounds of appeal but specifically pressed ground nos. 3 and 4 raised in the appeal memo Form 36. It was pointed out by LD AR that the ground No 3 4 raised before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued u/s 143(1) it appears that the assessee has not filed any form i.e. specified audit report prior to filing of return of income or along with return of income. In support of its contentions Ld. DR relied on the order passed by a Co-ordinate Bench of this Tribunal passed in the case of Arya Kshatriya Samaj vs. ITO in ITA No.175/PUN/2023 order dated 23-03-2023. Wherein exemption claimed u/s 11/12 of the IT Act was disallowed on the ground of delayed filing of Return of income. However he conceded that ground no 2 3 raised in memo of appeal Form no 35 has not been adjudicated by Ld. Addl./JCIT(A), Thiruvanantpuram. 7. We have heard Ld. Counsels from both the sides and perused the material available on record including case laws furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel of the assessee that Ld. Addl./JCIT(A), Thiruvanantpuram failed to take note of ground no.2 and alternative ground no.3 which were specifically raised in grounds of appeal in Form No.35 of first appeal memo and since each and every ground raised by the assessee has not been specifically dealt/decided/adjudicated by Ld. Addl./JCIT(A), Thiruvanantpuram, the order becomes bad in law. Considering the totality of the facts of the case and without going into the merits of the case we deem it fit to set-aside the order passed by Ld. Addl./JCIT(A), Thiruvanantpuram and remand the matter back to him with direction to decide the appeal afresh deciding all the grounds raised in the appeal memo as per fact and law after providing reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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