TaxTMI 
TaxTMI 
2022 (3) TMI 143
X X X X Extracts X X X X
X X X X Extracts X X X X
....e (NFAC) [in short ld. "CIT(A)"] dated 06.09.2021 & 01.10.2021 vide Appeal No. CIT(A), Kolkata- 25/10093/2019-20 & CIT(A), Kolkata-25/10092/2019-20 which are arising out of the assessment order framed u/s 154 & 143(1) of the Income Tax Act, 1961 (in short the "Act") dated 15.07.2019 & 21.05.2019 respectively by DCIT, Ward-CPC, Bengaluru. 2. The assessee is in appeal before the Tribunal raising the following identical grounds: "1. For that in view of the facts and in the circumstances the Ld. CIT(A), NFAC was wholly unjustified in not adjudicating the ground so raised before it on merits and the Ld. CIT(A), NFAC's action in directing the AO in passing fresh order is bad in law and it may be held accordingly. 2. Without prejudice to Gro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave been incurred for charitable purpose. 4. Brief facts of the case, as called out from the records, are that the assessee is a charitable Trust registered u/s 12AA of the Act vide registration no. 36-T/WB-VII/78-79 dated 06.07.1979 and engaged in the activity of providing medical relief to poor. Return for AY 2018-19 was filed on 29.06.2018 declaring NIL income after claiming deduction of amount applied for charitable purposes at Rs. 11,60,122/-. In this return, the assessee did not claim the deduction in the relevant column prescribed in the ITR Form No. 7. Thereafter, vide intimation u/s 143(1) of the Act dated 21.05.2019, the assessee's claim was rejected and income assessed at Rs. 11,60,122/-. On receiving the intimation, the assesse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed format and nothing adverse has been found against the assessee for denying the deduction and therefore, the same should be allowed. 7. Per contra, the ld. D/R vehemently argued in support of the order of the ld. CIT(A) 8. We have heard the rival contentions and perused the records and carefully gone through the documents filed before us. The grievance of the assessee in the instant two appeals is against the finding of the ld. CIT(A) in not allowing the benefit of claim made for deduction u/s 11 of the Act at Rs. 11,60,122/- and also raising a ground that the ld. CIT(A) erred in setting aside the issue to the AO for fresh examination. 8.1. We find that the assessee is a charitable Trust registered u/s 12AA of the Act since 06.07.1979 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....see has shown the respective amount of deduction claimed in the correct prescribed column. But even after filling the correct details, Central Processing Centre (CPC) has again rejected the claim without assigning any reason. In our view, the ld. CIT(A) erred in not deciding the issue on merit and exceeded its jurisdiction by directing the AO to examine the issue afresh. 9. We, therefore, under the given facts and circumstances of the case, are of the considered view that the assessee being a charitable Trust registered u/s 12AA of the Act deserves to be allowed the deduction of Rs. 11,60,122/- (6,02,569/- + 3,86,090/- + 1,71,463/-) claimed u/s 11 of the Act. Since similar issue has been raised by the assessee in ITA No. 471/Kol/2021 raise....