TMI Blog2023 (12) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... urn that the said gross receipt was also the aggregate of income referred to in section 11 and 12 and that the entire said amount was applied to charitable purposes in India during the previous year. HELD THAT:- Intimation under section 143(1) clearly reveals that the CPC ignored all other relevant information and proceeded to process the case by adopting the entire gross receipt as income of the assessee. We are of the view that even assuming that the case of the assessee falls u/s 143(1)(a)(ii) which is the view of the Ld. CIT(A), the provision of the First proviso to section 143(1)(a) has altogether been ignored by the CPC/AO/CIT(A) which provides that no such adjustment shall be made unless an intimation is given to the assessee of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Department : Shri T. James, CIT-DR ORDER PER ASTHA CHANDRA, JM The cross appeal filed by the assessee and the Revenue arise out of the order dated 31.01.2018 of the Ld. Commissioner of Income Tax (Appeals)-40, Delhi ( CIT(A) ) pertaining to Assessment Year ( AY ) 2015- 16. 2. The assessee has raised the following grounds of appeal:- 1. In rejecting application for rectification of income tax return erroneously filed by the previous counsel. 2. In rejecting the claim of the appellant society under section 11 and 12 as claimed in the return of income. 3. In treating the gross receipts of Rs 4,68,08,90,888/- (including government aid and grants to be the income of the appellant society. 4. In disall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is a society registered under the Societies Registration Act, 1860 and is under the Ministry of Youth Affairs and Sports. It is registered under section 12AA of the Income Tax Act, 1961 (the Act ) vide order dated 27.10.2011 w.e.f. AY 2000-2001. For AY 2015- 16 the assessee filed its return on 28.09.2015 declaring nil income. The return was processed under section 143(1) of the Act and intimation was issued on 24.12.2016 wherein total income was computed at Rs. 4,68,08,90,890/- under the head income from business as reported in the return denying the assessee s claim made therein that the said gross total income was inclusive of Rs. 4,68,08,90,890/- referred to in section 11 and 12 and that the said amount was applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be eligible. In view of the matter, there is a prima-facie case in favour of the appellant. The Assessing Officer is directed to examine the same and grant appropriate relief as per law. 8. The assessee as also the Revenue are aggrieved and both are in appeal before the Tribunal. All the grounds relate to their respective appeals. 9. We have heard the Ld. Representative of the parties and perused the records. The facts are not in dispute. The Ld. AR was candid enough to accept that mistake did occur in the ITR filed by the assessee in as much as the entire gross receipt was shown under the head income from business or profession but it was an inadvertent mistake committed by the ex-CA of the assessee. None-the-less it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dispute that the assessee which is registered under section 12AA of the Act has been enjoying the benefit of section 11 of the Act in preceding AYs 2011-12, 2012-13 and 2014-15 as also in succeeding AYs 2016-17, 2017-18 and 2018-19 which is obvious from the chart giving the status of scrutiny assessment under section 143(3) of the Act appearing at page 52 of the Paper Book. There is thus material on record indicative of the fact that the assessee is eligible for exemption of its income in the AY 2015-16 as well but its claim of exemption for the AY 2015-16 presently under consideration has not been examined by the Ld. AO/CIT(A). 12. On the facts and in the circumstances of the assessee s case both the Ld. AR and the Ld. CIT-DR conced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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