TaxTMI 
TaxTMI 
2025 (9) TMI 1554
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....s "the Act") for AY 2020-21 & 2021-22 dated 07.02.2024. As the issues in both the appeals are common, they are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before this Tribunal raising the following grounds of appeal: AY 2020-21: "For that the Learned Commissioner of Income Tax (Appeals) was unjustified in law as well as on facts in dismissing the appeal in limine on the ground that the cause of action did not lie in the order passed u/s 154. For that the Learned Commissioner of Income Tax (Appeals) erred in failing to hold that the CPC was unjustified in failing to rectify the erroneous order issued by it u/s 143(1) in its subsequent order passed u/....
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....s) was wrong in failing to strike down the order issued by the CPC wherein a disallowance of Rs 1,43,26,742/- was made for a reason which was patently wrong and erroneous. For that the appellant urges leave to add to, modify or withdraw any ground of appeal, before or at the time of hearing of the appeal." 3. We will first take up the appeal for the A.Y. 202-21. The brief facts of the case of the assessee for A.Y. 2020-21 are that the assessee is a charitable organization involved in imparting of education and registered u/s 12A of the Act. For the impugned assessment year, it filed its return of income on the extended due date i.e. 15.02.2021. Out of the total receipts, a major amount was spent for the purpose of education and ....
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....ry by filing an appeal against the order u/s 154, the original cause of action for which had arisen at an earlier point of time during the proceedings u/s 143(1). Therefore, as the original cause of action has arisen at the stage of 143(1), the issue cannot be adjudicated upon in the present appeal and further there is no mistake apparent from record at the stage of 154. Therefore, the grounds of appeal are dismissed." 3.1. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before us. During the course of hearing before us, the Ld. AR drew our attention to paras 4, 4.1 & 4.2 of the Ld. CIT(A)'s order. It is submitted that the Ld. CIT(A) has not decided the appeal on merits of the case. 3.2. On the other hand, the Ld. DR....
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....ntimation u/s 143(1) of the Act and the issue cannot be adjudicated upon in the present appeal. This finding of the Ld. CIT(A) is not correct as under Clause (a) of sub-section (1) of Section 246A of the Act, an intimation under sub-section (1) of Section 143 of the Act can be appealed against before the Ld. CIT(A), while under clause (c) thereof, an order made u/s 154 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee u/s 154 of the Act can also be appealed against. Thus, even though the assessee did not file an appeal against the intimation u/s 143(1) of the Act, since the rectification application was rejected, the Ld. CIT(A) was required to decide the appeal in....
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....he first day of April 2021. The last date of filing application under the amended provision was however extended from time to time till 30.09.23. Recently vide Circular No 7 of 2024, the due date of making fresh application was further extended upto 30.6.2024 (Copy attached at Annexure C). 1.6. The appellant assessee is an existing institution registered u/s 12AA vide order dated 14.11.2014 issued by the Commissioner of Income Tax, Jorhat (Copy of Approval attached at Annexure A). Hence, it was was required to apply for and obtain fresh registration under the new provisions any time before extended due date. It is humbly pointed out that this due date (allowed for obtaining fresh registration) is beyond the due date of furnishing t....