2024 (3) TMI 728

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.... Aparna Villuri, Sr. AR ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER : This appeal filed by the assessee is against the order of the Ld. CIT(A)-9, Mumbai in DIN & Order No. ITBA/APL/S/250/2023-24/1059090534(1), dated 21/11/2023 arising out of the order passed u/s. 143(1) of the Income Tax Act, 1961 for the AY 2021-22. 2. Briefly stated relevant facts of the case are that the assessee is....

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....ctification petition and the same was dispose of by the Ld. AO by passing order u/s. 154 of the Act wherein the Ld. AO sustained the disallowance made in the Intimation u/s. 143(1) of the Act and determined the same total income at Rs. 27,86,845/-. Aggrieved by the Intimation passed u/s. 143(1) as well as the rectification order of the Ld. AO passed u/s. 154 of the Act, the assessee preferred an a....

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....is outside the scope of adjustments that can be made u/s. 143(1) of the Act. 4. Without prejudice to the above, the Ld. CIT(A) ought to have directed the Assessing Officer to allow the exemption of Rs. 27,86,845/- claimed by the appellant u/s. 11 of the Act. 5. Without prejudice to Ground No.3 and Ground No.4, the Ld. CIT (A) ought to have directed the Assessing Officer to allow ....

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....by them. 5. I have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. It is an undisputed fact that the assessee has claimed exemption u/s. 11 of the Act being a Trust registered u/s. 12A of the Act. But while filing the return of income it was observed by the Ld. AO / CPC that the assessee has not filed the details of new reg....