2020 (4) TMI 424

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....Revenue : Shri Manjit Singh, CIT DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee the order dated 30.01.2019 of the Commissioner of Income Tax-2, Chandigarh [hereinafter referred to as 'CIT(A)'] upholding the action of the Assessing Officer / CPC in rejection of rectification application of the assessee moved u/s 154 of the Income Tax Act, 1....

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....claim of the application of income on the ground that the assessee trust was not registered u/s 12A of the I.T. Act, therefore, entire gross receipts of Rs. 2,22,49,629/- were added back to the returned income of the assessee in the proceedings carried out u/s 143(1) of the Act. Thereafter, assessee moved a rectification application u/s 154 of the Act pleading that even if the assessee is assessed....