TaxTMI 
TaxTMI 
2025 (5) TMI 1949
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssee-trust is a registered trust carrying on the charitable activity of running a Hospital for Thalassemia disorder. The Trust made an application for registration u/sec.12AA of the Income Tax Act, 1961 [in short "the Act"] before the Commissioner of Income-Tax-(E), Hyderabad on 28.03.2019. The learned CIT-(E) vide order dated 28.09.2019 granted registration to the assessee-trust from the assessment year 2019-2020. The assessee-trust has filed it's return of income for the assessment year 2018- 2019 on 16.10.2018 admitting Rs. NIL income after claiming exemption u/sec.11 of the Act. During the previous year relevant to assessment year under consideration, the assessee-trust has received Rs. 1,09,00,000/- donation for construction of a resea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er u/sec.143(3) of the Act dated 05.04.2021 along with appeal filed by the assessee-trust against the intimation u/sec.143(1) of the Act. 4. Further, the learned CIT(A) disposed of the appeal filed by the assessee-trust against the order dated 26.09.2019 passed u/sec.143(1) of the Act on 23.01.2025 and dismissed the appeal by holding that, since the appeal filed by the assessee-trust against the order passed u/sec.143(3) is pending before the Tribunal for adjudication, the present appeal filed by the assessee against the order passed u/sec.143(1) subsumed into appeal against the order u/sec.143(3) and the Appropriate Authority now is the Tribunal. Therefore, dismissed the appeal filed by the assessee against the intimation u/sec.143(1) of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....med or merged with the assessment order passed by the Assessing Officer. Therefore, he submitted that, this issue may be set-aside to the file of learned CIT(A) with appropriate directions. 7. Dr. Sachin Kumar, Sr. AR for Revenue, on the other hand supporting the order of the learned CIT(A) submitted that, the assessee should have brought to the notice of the learned CIT(A) with respect to the order passed by the Assessing Officer and fairly agreed that since the appeal filed against the order passed u/sec.143(3) has been set-aside to the file of the learned CIT(A), this appeal also may be set-aside to the file of learned CIT(A) with appropriate directions. 8. We have heard both the parties, perused the material on record and gone through....