2023 (5) TMI 534

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..... Kavita Kaushik ORDER PER GAGAN GOYAL, A.M: These two appeals by the assessee are directed against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as ('NFAC'] dated 29.06.2021 for the Assessment Year (AY) 2014-15 & 2015-16. The assessee has raised the common grounds of appeal for both the AYs. Firstly, we are taking ITA No. 1482/Mum/2021 for A.Y. 2014-15 as lead ca....

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.... as applicable to Association of Persons (AOP). 4. The appellant craves leave of Your Honour to add to, alter, amend and/ or delete all or any of the foregoing grounds of appeal." 2. Brief facts of the case are that the assessee filed its return of income u/s 139(1) on 30-09-2014 in ITR-7. Assessee trust is a family trust liable to file its return in ITR-5. ITR-7 is applicable to the charitable....

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.... assessee on merits but still rejected the same on some technical grounds. 6. Being aggrieved with the order of Ld. CIT(A) assessee preferred this appeal before us. We have gone through the order passed u/s 154, order of the Ld. CIT(A) u/s 250 submissions of the assessee and certified copy of will of Smt. Lajwanti Manchanda. Assessee also filed a chart for A.Y 2016-17 to 2019-20. 7. From the fac....