TMI Blog2022 (8) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 2016-17 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-12- 2021 in the matter of an intimation issued by Centralized Processing Center (CPC), Bangalore u/s. 143(1) of the Act on 30-03-2018. The grounds taken by the assessee are as under: 1) The order of the CIT(A) is bad and erroneous in law and against the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 04/04/1989. 5) The findings by the CIT(A) in para no: 7 of his order that the appellant has not furnished any documentary evidence either before the AO or before the undersigned which shows that it is existing solely for educational purposes , makes abundantly clear that a verification was necessary to make such an adjustment, which is not possible in sec. 143(1). And for other grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be seen that the assessee has filed return of income u/s. 139(4A) which is applicable to a Trust which is registered u/s. 12AA of the Act. The assessee is not a registered trust but claim to be an educational trust eligible for deduction u/s 10(23C)(iiiad) of the Act. The applicable provision under which the return was to be filed was Sec.139(4C). The same resulted into denial of deduction t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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