2025 (7) TMI 244

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....in the circumstances of the case, the intimation under section 143(1) of the Act as confirmed by the CIT(A) is opposed to law and same is required to be cancelled. 2. The ld.CIT(A) ought to have appreciated that the disallowance of the claims while issuing the intimation under section 143(1) of the act was without jurisdiction and opposed to law and accordingly liable to be deleted. 3. The ld.CIT(A) ought to have appreciated that claim of the Appellant was in accordance with law and was also supported by the jurisdictional precedence and accordingly disallowance was liable to be deleted. 4. The ld. CIT(A) ought to have appreciated that the Appellant has not claimed any exemption u/s 11 of the Act since there was n....

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....s 143(1) order, assessee filed appeal before the learned CIT(A) and learned CIT(A) noted that the assessee has not filed Form 10B. Resultantly, its entitlement of the claim from exemption under section 11 & 12 of the Act and dismissed the appeal of the assessee. 4. Aggrieved from the above Order, assessee filed appeal before the Tribunal. The learned Counsel reiterated the submissions made before the lower authorities and submitted that the CPC has wrongly considered the entire receipts as income. However, there are no expenditures were allowed. The observation of the learned CIT(A) is completely wrong. The assessee is not registered under the Income Tax provisions. Therefore, it is not required to submit Form 10AB. The assessee is solel....