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2022 (9) TMI 647 - AT - Income TaxIntimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income mentioning status as any other AOP/BOI and mentioned code no. 8. - The Ld. A.O. CPC however change the status to any other AOP / BOI artificial judicial person and thus change the status. - HELD THAT:- It is pertinent to note that Intimation under section 143(1) of the Act shows the status of the assessee as AOP/BOI and the contention of the assessee is that the assessee is trust. But without verifying as well as intimating the assessee about the change of status taken by the department as AOP/BOI, the intimation u/s 143(1) has directly mentioned that the Tax payable is Rs. 1,04,496/-. The Ld. AR enclosed the decision of the Rajkot bench of Tribunal in case of Jalia Sevak Samaj [2022 (7) TMI 1317 - ITAT RAJKOT] which is identical to the present assessee’s case. CIT(A) has only considered the aspect of Section 115C of the Act, but has not dealt with the issue of change of status of the Assessee without its intimation by the department. Therefore it will be appropriate to remand back this issue to the file of the Assessing Officer, CPC with the direction to verify the status of the assessee after taking cognizance of the Trust Deed and other relevant material and pass appropriate order. Needless to say, the assesse be given opportunity of hearing by following principles of natural justice.
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