2022 (8) TMI 248

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....ion filed u/s. 154 of the Act. 3. Brief facts as emanating from the record are that the assessee is a registered public charitable trust formed in 1940. It is involved in the betterment and rehabilitation of destitute women of the age between 18-60 years and girls between the age of 06-18 years. The assessee also provides shelter to around 250 children in the age group of 6 to 18 years. Most of these children come from economically weaker families, some with single parent and some are orphans etc. It is noted that the main objective of the assessee is to provide education to the said children. 4. The assessee filed its return of income for the present assessment year on-line on 17-06-2015 declaring total income at Rs. Nil. The assesse....

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.... return of income on-line was given and by mistake the assessee could not file the details along with the return of income. She argued that the AO (CPC), Bangalore did not give opportunity to rectify the defect and it is mandatory on the part of AO (CPC) to give opportunity to the assessee u/s. 139(9) of the Act. Further, she submits that the return of income cannot be held defective merely for not enclosing the details of investments/deposits u/s. 11 of the Act by referring to clauses (a) to (f) of explanation to section 139(9) of the Act. She submits that the assessee complying with all the provisions of the Act in earlier years and there was no malafide intention in not providing investments/deposits and prayed to give opportunity for th....