2022 (1) TMI 834

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....) 2013-14. 2. The grounds raised by the assessee are as under:- 1. The Ld. CIT(A) has erred in not appreciating that assessee falls below taxable limit even after disallowance, hence additions are not taxable. 2. The Ld. CIT(A) has erred in law and on facts in confirming the taxation of income of the assessee at maximum marginal rate u/s. 167B of the Act. 3. The Ld. CIT(A) has erred in law and on facts in confirming the disallowance of deduction of Rs. 51,420/- being amount applied to charitable purposes by the appellant u/s. 11 of the Act. 4. The Ld. CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 16,422/- being 15% of the amount set apart from application u/s. 11 of the Act....

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....rt for application to charitable purpose amounting to Rs. 16,422/-, thus claiming total deduction of Rs. 67,842/-. Gross total income thus returned by the assessee was Rs. 41,638/- against which no taxes were shown as payable. In the intimation the deductions claimed of Rs. 51,420/- and Rs. 16,422/-, as stated above, was denied and the total income assessed at Rs. 1,09,480/- on which taxes were computed at normal rate amounting to Rs. 33,829/- and after including interest thereon total income tax liability of Rs. 50,289/- was raised on the assessee. 5. The assessee went in appeal against the adjustments made before the ld. CIT(A) contending that the denial of deduction as claimed in the return was not correct since the assessee was regis....

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....dingly, the grounds of appeal are dismissed." 6. We have heard both the sides. The denial of deduction claimed by the assessee u/s. 11 of the Act in the intimation u/s. 143(1) of the Act was for the reason that assessee had not furnished details of its registration as a charitable trust u/s. 12A of the Act and had in fact stated "no" against column in the return of income asking whether registered u/s. 12A/12AA of the Act. But at the same time we find that the necessary details of registration u/s. 12A had been filed before the ld. CIT(A) and the assessee had also pointed out that in any case even if it is treated as not registered and assessed in status of AOP since its taxable income was below the limit prescribed for AOPs no tax liabi....

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....aring in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made:]" 6.1. In the present case, the facts on record do not reveal any such opportunity being granted to respond. Therefore, when the assessee had responded before the ld. CIT(A), i.e., the first available opportuni....