TaxTMI 
TaxTMI 
2022 (11) TMI 362
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....e impugned orders even dated 30.12.2021 passed by the National Faceless Appeal Centre(NFAC) [Commissioner of Income Tax (Appeals), Delhi] (hereinafter referred to as CIT(A)] qua the assessment years 2013-14, 2014-15 & 2015-16 on identical grounds inter alia that: "1. On the facts and in the prevailing circumstances of the case, the learned CIT(A) - NFAC erred in confirming the addition made by the Ld. Assessing Officer to the extent of Rs.19,61,761/-, Rs.20,80,024/- & Rs.29,69,710/- for A.Y. 2013-14, 2014-15 & 2015-16 respectively ignoring the provisions of section 17(2) of the Act. Therefore, the impugned addition confirmed ignoring the provisions of law may please be deleted. 2. Without prejudice to the above following ground may ple....
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....rved upon the assessee who was duly represented before the AO by Shri K.G. Saptarishi, CA. The assessee trust was not registered under section 12A of the Act at the time of passing assessment orders, however, subsequently the assessee trust had applied under section 12AA and was granted registration under section 12A of the Act on 24.09.2018. Since the assessee was not registered as a trust under section 12A the Assessing Officer (AO) disallowed the total expenditure of Rs.19,61,761/-, Rs.20,80,024/- & Rs.29,69,710/- for A.Y. 2013-14, 2014-15 & 2015-16 respectively and made addition thereof to the total income of the assessee and thereby framed the assessment under section 147 of the Act. 3. Assessee carried the matter before the Ld. CIT(A....
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....ced nor any submission was filed before the Assessing officer during the course of assessment proceedings. 4.3 The appellant in its written submission reproduce here above contended that the expenses should be allowed to be deducted even if the trust is not registered under section 12AA of the Act by computing the income in accordance with the normal rule of accountancy in a commercial sense without reference to the head of income specified in section 14. In support of its claim, the judgment of the Apex Court in the case of CIT vs Programme for community organization, 248 ITR 1 (SC) in reference of Kerala High Court's decision in the same case in 228 ITR 620 (Ker) were referred and order of the ITAT, Pune in the case of ITO vs Shri ....
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....from the assessment year immediately following the financial year in which such application is made:] [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year: Provided further that no action under section 147 shall be taken by the Assessing Officer in case of such trust or institution for any assess....
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....on of the appellant as the date of notice u/s 148 is found to be mentioned 29.09.2018 whereas correct date of notice should be 29.09.2016 apparent from the record, which is being ignored treating the same a human error. Hence, it is clear that the provisions of the section 12A(2) of the Act does not attract in this case in such a situation where assessment order was passed well before even the filing of application u/s 12AA of the Act. Further, the issue of proceedings pending before the Assessing Officer is also not involved in this case as section 12A(2) clearly mentions that the assessment proceedings should remain pending before the Assessing Officer as on the date of such registration for applying the provisions of section 11 and 12....