2023 (2) TMI 335

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....ity the Act). It was stated at the outset that, the relevant factual backdrop as well as the issues involved in all the casesI.T.A. Nos.303 to 306/Asr/2017 are identical. The common issue is related to the addition by disallowing u/s 11 of the Act. Only theITA No. 581/Asr/2015 for A.Y. 2008-09 has a different issue related to disallowance of expenses. The Assessment Orders were framed by the ld. DCIT, Circle-III, Jalandhar u/s 143(3)/147 of the Act. Except ITA No. 581/Asr/2015 is framed u/s 143(3) of the Act. With the request of both assessee and revenue ITA No. 303/Asr/2017 for A.Y. 2007-08 is taken as a lead case. 2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u....

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....t, the legal ground was adjudicated related to lead case. The ld. counsel invited our attention in the order of the ITAT, Amritsar Bench bearing ITA No. 740/Asr/2013 order dated 29.09.2015 held that: "6. We have heard the rival contentions of both the parties and perused the material available on the record. The ld CIT-II, Jalandhar passed order U/s 12AA of the Act on 24/10/2013 w.e.f. A.Y. 2004-05 but in Section 12AA(3), the amendment was made by the Finance Act, 2010, which was effective prospectively as clarified by the CBDT as well as various ITATs. The case laws relied by the AR of the assessee also support the case of the assessee, therefore, from A.Y. 2004-05, the cancellation is out of jurisdiction. The Hon'ble Delhi High Court in....

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..... 8. In view of the above, the appeal filed by assessee is allowed." 3.2 As per argument of the counsel, the assessment was completed by treating the assessee-trust as unregistered trust and disallowance of claim was made u/s 11 of the Act. In argument of ITA No. 581/Asr/2015, the ld. counsel placed that the addition was made by the ld. AO total amount of Rs.5,01,200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific para 4.8 order of t....

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....eedings and find that AO has also stated in the report filed that that the reasons have been recorded on 28. 01. 2014, which are placed on record at page is number 21- 24 and on 25- 28. There is a typographical error in the amounts noted at page number 21 and 25. The amount of Rs.3,50,02,163/- has been mentioned instead of Rs. 14,75,25,704. It is further stated that it is a clerical mistake on the part of the AO and the same was duly rectified and the reasons for the difference in the two amounts has also been explained in detail." 5. We heard the rival submission relied on the documents available in the record. The registration was cancelled by the ld. CIT u/s 12AA of the Act. The registration was restored by the order of the ITAT, Amrits....