2024 (5) TMI 1592

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....Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals), Addl/JCIT(A)-13, Mumbai (in short, the ld. CIT(A)) dated 13/02/2024 for the Assessment year (AY) 2018-19, wherein the assessee has raised following grounds of appeal: "1. On the facts and circumstances of the case as....

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....eived & amount applied to charitable or religious purposes. 3. It is therefore prayed that order of Id. Commissioner of Income-tax (A) confirming the action of assessing officer in making addition may please be quashed. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 2. Rival submissions of both the parties have been....

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....ming of deduction under Section 11 of the Act. Though, the audit report in Form 10B dated 28/08/2018 was already prepared by the Auditor before filing return of income. However, due to inadvertence on the part of Auditor, the said report was left to be uploaded on the portal of department. The assessee submitted that in the various decisions, the Higher courts held that it is a procedural provisio....

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....mputation of income, the assessee claimed application of income under section 11/12 of the Act. The return of income was filed within the time allowed under section 139(1) of the Act. The return of income was processed by CPC Bangalore vide order dated 26.09.2019. The CPC while processing return of income disallowed exemption of Rs. 15,48,619/-. We find that the assessee uploaded audit report unde....