2025 (6) TMI 1984

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....This appeal filed by the assessee is directed against the order of the Addl. /Joint Commissioner of Income-tax (Appeals) [hereinafter "the CIT(A)"] dated 19.02.2025 for the assessment year 2023-2024. 2. Briefly, the facts of the case are that the appellant is a charitable trust. The return of income for the assessment year 2023-2024 was filed on 22.11.2023, after claiming exemption u/s.11 of th....

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....DR and perused the material available on record. The only issue that arises for my determination is whether the CPC was justified in making adjustment to the returned income by denying exemption u/s.11 of the Act, for the reason that the appellant had failed to fill up Part B3 of Schedule Part BTI. However, the on appeal before the CIT(A), the CIT(A) confirmed the adjustment by holding that the ap....