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2022 (8) TMI 1299 - AT - Income TaxDeduction u/s. 10(23C)(iiiad) - Claim denied to the assessee in an intimation issued by CPC, Bengaluru - assessee has filed return of income u/s. 139(4A) which is applicable to a Trust which is registered u/s. 12AA - assessee is not a registered trust but claim to be an educational trust eligible for deduction u/s 10(23C)(iiiad) thus applicable provision under which the return was to be filed was Sec.139(4C), thus same resulted into denial of deduction to the assessee - HELD THAT:- Keeping in the principle of natural justice as well as CBDT Circular No.14 of 1955 dated 11.04.1955 which has taken a view that the officers of the department must not take advantage of ignorance of the assessee about his rights and it is their duty to assist the tax payer in every reasonable way particularly in the matter of claiming and securing reliefs, we accept the plea of Ld. AR. Accordingly, the matter is restored back to the file of jurisdictional AO to examine the claim of the assessee in terms of Sec.10(23C)(iiiad). The assessee is directed to substantiate its claim. Appeal stands allowed statistical purposes.
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