2022 (8) TMI 1299

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....R ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-12- 2021 in the matter of an intimation issued by Centralized Processing Center (CPC), Bangalore u/s. 143(1) of the Act on 30-03-2018. The grounds taken by ....

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.... decisions reported in ITA No. 05/JAB/2021, ITA No. 324 and 325/IND/2018 and CBDT Instruction No: 1814 dt. 04/04/1989. 5) The findings by the CIT(A) in para no: 7 of his order that "the appellant has not furnished any documentary evidence either before the AO or before the undersigned which shows that it is existing solely for educational purposes", makes abundantly clear that a verification was....

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....y been pointed out by Ld. Sr. DR. Upon perusal of Income Tax Return form as placed on record, it could be seen that the assessee has filed return of income u/s. 139(4A) which is applicable to a Trust which is registered u/s. 12AA of the Act. The assessee is not a registered trust but claim to be an educational trust eligible for deduction u/s 10(23C)(iiiad) of the Act. The applicable provision und....