2022 (9) TMI 510

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.... of even date under Section 156 of the Act and show cause notice under Section 274 read with Section 271(1)(c) of the Act.   2. Petitioner is a charitable Trust claiming to be registered under the Bombay Public Trusts Act, 1950 and as well as under Section 12A of the Act. Petitioner claims to run multiple educational institutions at Mumbai and District Palghar from Kindergarten to 10th Standard as well as D.Ed courses. It is submitted that for the relevant Assessment year 2015-16, Petitioner did not file its return of income as its accounts from financial year 2004-05 onwards could not be compiled, adopted and approved as Annual General Body Meeting of Petitioner could not be held due to management disputes. After the elections were....

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.... first respondent viz. National Faceless Assessment Centre, Delhi (NFAC) under Section 142(1) of the Act calling for various documents / information.   6. It is the case of Petitioner that Petitioner responded to the same by filing a letter dated 5th March 2022 to notice dated 11th February 2022 on the Income Tax portal and also furnished documents / information mentioned therein, in addition to request for personal hearing. 7. Thereafter, a show cause notice dated 26th March 2022 was issued by NFAC which was digitally signed at 16:29 hours IST and received by Petitioner on 26th March 2022 at 20:52 hours IST along with a draft assessment order whereby Petitioner was asked to show cause as to why the proposed variation as per the ....

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....h 2022 along with the draft assessment order as well as the final assessment order dated 29th March 2022 have been passed without considering the reply dated 5th March 2022 which has been uploaded along with various other documents on 5th March 2022 as can be evidenced from the e- Proceedings Response Acknowledgment annexed at pages 108 and 109 of the petition. Learned counsel would submit that even though the due date of submission was 17th February 2022, the notice and the orders have been passed much after the filing of the reply on 5th March 2022, which the respondent no.1 ought to have considered. 13. A perusal of the show cause notice, draft assessment order as well as the final assessment order indicates that the response dated 5t....

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....raft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National Faceless Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to the said income or sum, and send a copy of such order to the National Faceless Assessment Centre;" The aforesaid provision makes it clear that it is only after taking into account all the relevant material available on record, that a draft assessment order is to be made, which, admittedly, has not been done as the order has been passed without considering the material uploaded on 5th March 2022. 16. Having ....