2020 (11) TMI 763

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....ome Tax Act 1961 is invalid in law and therefore the orders passed by learned Assessing Officer (AO) as well CIT(Appeals) are invalid in law and deserves to be quashed. 2. On the facts and in the circumstances of the case in law the computation of total income made by learned AO and confirmed by CIT (Appeals) is invalid in law and ignoring the facts and circumstances of the case therefore such order passed is invalid in law and deserves to be quashed. 3. On the facts and in the circumstances of the case and in law the addition of Rs. 3,21,250/- made under section 68 of the Income Tax Act 1961 in the assessment order is invalid in law and therefore the addition so made deserves to be quashed. 4. On the facts and in....

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....rs during the year of Rs. 3,21,250/-. 3. The assessee challenged the action of the A.O. before the ld. CIT(A), however, none has appeared on behalf of the assessee before the ld. CIT(A) despite several opportunities were granted, accordingly, the appeal of the assessee was dismissed and the addition made by the A.O. were confirmed by the ld. CIT(A) while passing the impugned order. 4. Before us, the ld AR of the assessee has submitted that the assessee applied for registration U/s 12A of the Act in the year 2003, however, there was no response by the authority concerned to the application of the assessee for registration U/s 12A of the Act. He has further submitted that the department has acknowledged the pendency of the application o....

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....he application nor responded to the various letters written by the assessee. Hence, in the facts and circumstances and in the interest of justice, the claim of exemption U/s 11 and 12 of the Act should be allowed. He has further submitted that due to unavoidable circumstances, the assessee could not appear before the ld. CIT(A) and the appeal of the assessee was dismissed ex parte. 5. On the other hand, the ld DR has submitted that the A.O. has given a categorical finding that the assessee has not obtained the registration U/s 12A/12AA of the Act till date and therefore, in absence of registration U/s 12A/12AA of the Act, the assessee is not entitled for exemption U/s 11 and 12 of the Act. She has further contended that the assessee, tho....

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.... Act is based on the plea that the application of the assessee seeking registration U/s 12A of the Act has not been disposed off by the authorities of the department and therefore, the assessee is entitled for exemption U/s 11 and 12 of the Act. The department, on the contrary, has not accepted this claim of the assessee that any application for seeking registration U/s 12A of the Act is pending in the office of the ld. CIT(Exemptions), Jaipur and hence, not disposing off the alleged application, does not arise. This is a question of fact regarding submitting of the application on behalf of the assessee as claimed on 01/10/2003 seeking registration U/s 12A of the Act. The assessee has not filed any record or copy of the alleged application ....