TaxTMI 
TaxTMI 
2023 (12) TMI 980
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....egal pronouncement and same be quashed. 2. Your honor is requested to condone the delay in filling this Appeal, as there was global COVID-19 pandemic during the period 15.03.2020 to 28.02.2022. CA of our Trust, CA Amrish Shah was handling our Audit and Income Tax matters and our access on the e-filling portal was also with him and he expired on 23/03/2021 and hence, we are not aware about the Order passed by the Hon'ble Commissioner of Income Tax (Appeals)- NFAC. When we have received the intimation u/s 245 for the proposed adjustment on 01/04/2023, we came to know about the Appellate Order. The delay in filing the appeals is neither wiful nor wanton, but only for the genuine reasons stated as above. It is also submitted that t....
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....iled to the assessee. Statutory notices and questionnaire was also issued and the same was emailed to the assessee. In response to the notice, the assessee trust submitted details/copy of audit report/balance sheet, income and expenditure account and other details called for as per questionnaire. The assessee is a public trust and registered under Bombay Public Trust Act as well as registered with Income Tax Department and obtained registration u/s. 12A of the Income Tax dated 30-05- 2016. The object of the trust is medical activity by conducting blood donation camp, help to the poor people and also maintaining Wadi for social activities. The Assessing Officer observed that during the year under consideration, the trust received interest in....
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..... 7. The written submissions dated 05-08-2023 are as follows:- "The appellant craves the privilege in addressing your honor on the subject captioned above and submits the following submission in respect of the appellate proceedings before your honor in the case of the appellant for the A.Y 2016-17. Your appellant being dissatisfied with the order passed by the Hon'ble Commissioner of Income Tax (Appeals) NATIONAL FACELESS APPEAL CENTRE (NFAC) presents this appeal against the said order on the following amongst other grounds:- Fact of the case and our arguments are as under: 1. Only ground of appeal is the disallowance of the donation received by the Trust of Rs 469613. 2. Trust has receive....
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.... 5. Hence, request your honor to grant the deduction and delete the addition made by the Ld AO." 8. The ld. Departmental Representative relied upon the assessment order and the order of the CIT(A) more specifically para 6.1 of the order of the CIT(A). 9. Heard ld. D.R. and perused all the relevant material available on record including the written submissions filed by the Authorized Representative of the assessee. The contention of the assessee is that the Trust received donation of Rs. 4,69,603/- and credited the same in the income and expenditure account under the head donation in cash or kind and specifically it was transferred to the Milan Mandir Building Fund, as the said donation was received for Milan Mandir Building Fund. ....