Appeal allowed for tax deductions under Income Tax Act provisions, ensuring fair examination and taxpayer assistance.

The appeal was allowed for statistical purposes, emphasizing adherence to the Income Tax Act provisions and correct filing for claiming deductions under relevant sections. The judgment aimed to ensure a fair examination of the assessee's claim, upholding principles of natural justice and taxpayer assistance. The matter was restored to the jurisdictional Assessing Officer for further examination under Sec. 10(23C)(iiiad), directing the assessee to substantiate its claim. The delay in filing the appeal was condoned, and the appeal was admitted for adjudication on merits, emphasizing the importance of correct filing provisions and the department's duty to assist taxpayers in claiming reliefs.

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Issues:
1. Denial of deduction u/s. 10(23C)(iiiad) in an intimation issued by CPC, Bengaluru.
2. Delay in filing the appeal and condonation sought.
3. Correct filing provisions under Sec. 139(4A) instead of Sec. 139(4C).
4. Restoration of deduction issue to the jurisdictional AO for examination.
5. Principles of natural justice and CBDT Circular No.14 of 1955.

Analysis:
1. The appeal pertains to the denial of deduction u/s. 10(23C)(iiiad) in an intimation issued by CPC, Bengaluru on 30-03-2018. The denial was due to the assessee filing the return of income under the wrong provisions of Sec. 139(4A) applicable to registered trusts under Sec. 12AA, instead of Sec. 139(4C) applicable to educational trusts eligible for deduction u/s 10(23C)(iiiad). The denial was upheld as the assessee failed to file under the correct provision, leading to the denial of deduction.

2. The Registry noted a delay of 3 days in filing the appeal, which the Ld. AR sought condonation for. The delay was condoned, and the appeal was admitted for adjudication on merits.

3. The issue of incorrect filing provisions under Sec. 139(4A) instead of Sec. 139(4C) led to the denial of deduction. The Ld. AR requested the restoration of the deduction issue to the jurisdictional AO for examination under Sec. 10(23C)(iiiad). Citing principles of natural justice and CBDT Circular No.14 of 1955, which emphasizes assisting taxpayers in claiming reliefs, the plea was accepted. The matter was restored to the jurisdictional Assessing Officer for further examination, directing the assessee to substantiate its claim.

4. The judgment highlighted the importance of correct filing provisions and the duty of the department to assist taxpayers in claiming reliefs. By restoring the issue to the jurisdictional AO, the principles of natural justice were upheld, ensuring a fair examination of the assessee's claim under Sec. 10(23C)(iiiad).

5. Ultimately, the appeal was allowed for statistical purposes, emphasizing the need for proper adherence to the provisions of the Income Tax Act and the importance of correct filing to claim deductions under the relevant sections. The judgment aimed to ensure a fair and just examination of the assessee's claim, in line with the principles of natural justice and taxpayer assistance.

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