TaxTMI 
TaxTMI 
2022 (6) TMI 1097
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....assessee has raised the following grounds of appeal:- "1. The Learned Commissioner of Income Tax (Appeals) has erred in law as well as on the facts of the case of the Appellant by confirming the adjustments made u/s. 143(l)(a) of the I.T. Act, 1961, holding that the law authorizes the Assessing Officer to make such adjustment while processing return u/s. 143(1), even though such adjustment is beyond the scope of provisions of section 143(l)(a) of the I.T. Act, 1961. 2. The Learned Commissioner of Income Tax (Appeals) has erred in law as well as on the facts of the case by confirming the reduction of claim for deduction by allowing deduction of only Rs.2,66,987/- instead of deduction claimed of Rs.3.93,662/-, which is right....
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.... is time-barred by 161 days. The counsel for the assessee submitted that the appeal was filed during the corona outbreak and hence is covered by the decision of the Hon'ble Supreme Court in Suo Moto Writ petition (C) No. 3 of 2020 In RE: "cognizance for extension of limitation", extending the timelines during which the appeal could be filed. The Ld. Departmental Representative has not objected to assessee's application for condonation of delay in filing the appeal. In view of the above facts, we are hereby allowing assessee's application for condonation of delay. 4. On merits, the brief facts of the case are that the assessee is a Charitable Trust, duly registered under the Bombay Public Trust Act, 1950 and has also been granted regi....
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....at the case is directly covered by the order passed by Ahmedabad ITAT in assessee's own case for the immediately preceding assessment year AY 2016-17, a copy of which has been placed before us. The Ld. Departmental Representative has also not objected to the position taken by the assessee. We have perused the order and we note that since the issues before us are covered directly by the assessee's own Tribunal order for AY 2016-17, respectfully following the same we are hereby allowing the assessee's appeal. The relevant extracts of the ITAT ruling are reproduced below for reference: "4. While dictating this order, we noticed the ld. CIT(A) has made a pertinent observation, which reads as follows: "4.8 It has also been brou....
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....t year. In the second contentions, she contended that both the issues are debatable that cannot be adjudicated under section 143(1) of the Act. 6. On the other hand, the ld. DR relied upon the order of the Revenue authorities. He placed on record copy of ITAT's order in the case of the Trustees, The B.N. Gamadia Parsi Hunnarshala, 77 TTJ 274 (Mum-Trib.) We would like to reproduce brief order of the Hon'ble Kolkatta High Court in the case of CIT Vs. Natwarlal Chowdhury Charity Trust (supra), which reads as under: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee's right to accumulate 25% of the total income of the previous year extended to t....
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....uch accumulation is not included in the total income. Therefore, we uphold the order of the Appellate Assistant Commissioner as it is quite justified in law and the assesses would be entitled to accumulate 25% of the total income of the previous year relevant to the assessment year 1978-79 inclusive of the deemed income under section 11 (3) of the Income-tax Act, 1961. 4. Mr. Moitra, appearing on behalf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 175 ITR 574. The facts in that case were quite different and it was felt by t....