TaxTMI 
TaxTMI 
2022 (11) TMI 1210
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....2019 in Form 7, under the status AOP (Trust) declaring Nil income. In the return filed, the Assessee had shown the following in the statement of income: 1. Voluntary contribution forming part of corpus as Per section 11(1)(d) NIL 2. Voluntary Contributions other than corpus 12,27,281-00 3. Aggregate of income referred in section 11 and 12 derived during the previous year excluding voluntary contribution included in 1 and 2 above 14,03,257-00 4. i. Amount applied to charitable purposes in India during the previous year - Revenue Account 26,30,538-00 vii. Total (4i) 26,30,538-00 16. Gross total income NIL" 3. The return was processed and an intimation u/s. 143(1) of the Act dated 30.09.....
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.... in page-6 of the intimation in Note (3) that detailed notes sent as annexure to below email id [email protected]. The Assessee has not filed any notes received by it. 6. Being aggrieved by the aforesaid intimation u/s.143(1) of the Act, the Assessee filed appeal before CIT(A) contending that while processing return, the CPC cannot issue intimation under section 143(1) denying benefit of deduction under section 11 of the Act. The First Appellate Authority however dismissed the appeal of the Assessee for non-prosecution. Hence, this appeal by the Assessee before the Tribunal. 7. I have heard the rival submissions. One of the conditions for grant of exemption u/s.11 of the Act, is that the Assessee should get itself registered as a c....
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....ovided 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 date of 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 assessment year preceding the aforesaid assessment year only for non-registration of such trust or institutio....
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....d by the revenue authority and such facts do not exist in the present case. I am of the view that on a plain reading of the proviso, such condition for claiming the benefits of the proviso has not been laid down therein. Hence, I am of the view that the argument advanced by the learned DR cannot be accepted. 10. The scope of powers of CPC while processing a return of income electronically is laid down by Sec.143(1)(a) of the Act which reads as follows: "Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely....