9911796707
TMI Blog1990 (1) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... O did not allow such deductions on the ground that appellant's application for registration under section 12A(9) of the Act, was still pending decision by the authority concerned and not registration had been accorded to it. The ITO further rejected another claim of the appellant for treating the donation of Rs. 1,39,861 towards corpus of the trust. The ITO treated the said donation as appellant's income in the absence of confirmations from the donors. Aggrieved against the assessment so made by the ITO the appellant approached the CIT(A) in appeal. 3. In appeal the appellant challenged the assessment order, as passed by the ITO, mainly on two grounds. In the first place it was stated that the assessment order, having been passed beyond th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(c) stand attracted, for the purposes of time-limit for completion of the assessment. Clause (c) of sub-section (1) of section 153 provides that where a return has been filed under section 139(4) or 139(5) the assessment shall have to be made within one year from the date of filing the return. Since the return in the instant case was filed under section 139(4) on 27th June, 1986 the assessment could have been made up to 26-6-84. But it was not made by that date as would be clear from the discussion to follow. 7. The assessment order is no doubt dated 25-6-1986 suggesting thereby that the assessment was made on that day. But, as rightly pointed out by Mr. Sharda it is not at all a fact. The assessment order has definitely been anti-dated w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the trust deed filed", "your case is fixed for hearing on 3-8-87 at 10.00 A.M" and "please note that date will (sic) be allowed as the assessment is time barring one" leaves one in no doubt that the assessment had not been framed by the time this letter was issued to the appellant on 27-7-1985. This letter required the appellant to appear before the ITO on 3-8-1987 and it was stated at Bar by Mr. Sharda that appearance for and on behalf of the appellant was put in on 3-8-87 and the case was discussed on that day. It is really surprising that the record of the ITO, as was available with the learned DR at the time of hearing, did neither contain the order-sheets fixing 3-8-87, nor even the letter and the notice under section 143(2), men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not been made by the time the letter was issued. The argument of the learned DR and also of the CIT(A) that by issuing the letter on 27-7-87 the ITO simply wanted to seek certain clarifications over the point of registration under section 12A(a) stands negatived by the language of the assessment order as well as of the letter dated 27-7-87. In para 2 of assessment order the ITO has specifically mentioned that the Trust is not entitled for deductions under sections 11, 12 & 13 of the Act for the reason that it is not registered under section 12A(a) of the Act. The ITO could not have arrived at that conclusion without considering appellant's reply in answer to the contents of para 3 of his letter. And, according to Mr. Sharda, that was don ..... X X X X Extracts X X X X X X X X Extracts X X X X
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