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2022 (7) TMI 792 - AT - Income TaxExemption u/s 11 denied - assessee not giving its 12AA Registration Certificate Number in the return of income filed for the year under consideration - order passed under Section 143(1) - HELD THAT:- As bonafide mistake committed by the assessee in not giving its 12AA Registration Certificate Number in the return of income filed for the year under consideration; and, when its claim for exemption under Section 11 was disallowed by the CPC Bangalore for want of the said number vide an order dated 29.01.2016 passed under Section 143(1) of the Act, rectification application was filed by the assessee on 20.05.2016 pointing out the said mistake. The said application was duly allowed by the CPC, Bangalore vide an order dated 06.10.2016 and the claim of the assessee for exemption under Section 11 of the Act was allowed. In the written submission filed before the learned CIT(A) on-line, this development was brought to the notice of the learned CIT(A) by the assessee. As a result of this development, which had taken place after the filing of appeal by the assessee before the learned CIT(A), the grievance of the assessee was duly addressed by the CPC, Bangalore as per the rectification order passed on 06.10.2016 and since the order dated 29.01.2016 passed under Section 143(1) of the Act had already merged with the rectification order passed by the CPC, Bangalore on 06.10.2016 whereby the relief claimed by the assessee by way of exemption under Section 11 of the Act was already allowed, the appeal filed by the assessee against the order passed under Section 143(1) of the Act had become infructuous as agreed by the learned representatives of both the sides - Appeal of assessee allowed.
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