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TMI Blog2022 (11) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... t intimation u/s. 143(1) of the Income-tax Act, 1961 (hereinafter referred to as the "Act") dated 04.09.2020. 2. At the outset, we note that appeal of assessee is time barred by 22 days. The impugned order of Ld. CIT(A) is dated 31.03.2022 and the assessee had received the order on the same day itself. The present appeal ought to have been filed by 30.05.2022. It is noted that the period of delay falls during the time of Pandemic of Covid-19 which has been excluded by the Hon'ble Supreme Court in the case of Suo moto Writ Petition (C) No. 3 of 2020 dated 10.01.2022 by which the period from 15.03.2020 to 28.02.2022 has been directed to be excluded for the purpose of limitation. Vide this order a further period of 90 days has been granted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n extraneous parameters not germane to the issue is wholly illegal, illegitimate and infirm in law." 4. Brief facts of the case are that assessee is a University incorporated by the Burdwan University Act, 1981 by the West Bengal Legislative Assembly for imparting education. Return was filed on 22.10.2018 reporting NIL income by claiming exemption u/s. 10(23C)(vi) of the Act against aggregating annual receipt of Rs. 113,13,24,059/-. The said claim of exemption was rejected in the processing of the return by the Centralised Processing Centre (CPC), Bangalore vide intimation passed u/s. 143(1) of the Act dated 20.03.2020. Against the said processing, assessee moved an application of rectification u/s. 154 of the Act on 30.07.2020 by making a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequent to the impugned order under consideration placed at pages 55 and 59 of the paper book to point out that assessee had claimed exemption u/s. 10(23C)(iiiab) of the Act in the return which has been accepted and processed by the department. 6.1. By referring to all these documents, ld. Counsel emphasized on the fact that assessee had always been claiming exemption u/s. 10(23C)(iiiab) of the act. However, in the impugned year under consideration, inadvertently while filing the return, the claim was made u/s. 10(23C)(vi) of the Act. He also submitted that a rectification application was filed to correct the inadvertent mistake by making claim of exemption under the correct section of 10(23C)(iiiab) of the Act which has been unjustifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inate bench of ITAT, Lucknow in the case of Desh Bharti public School Samiti Vs. DCIT (2022) 139 taxmann.com 231 (Luck) wherein similar issue was dealt in. Head Note of the said decision is reproduced as under: "Where assessee, a trust, in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2.9.2014 and it in return filed for assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming same under section 12A, mistake had occurred as a human error and thus Assessing Officer was to be directed to allow exemption under section 12A." 7. Per contra, the Ld. CIT, DR placed reliance on the order of the Ld. CIT(A). 8. We have heard the rival submissions, perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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