2025 (10) TMI 1004

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....e Revenue : Shri R.P. Rastogi, CIT-D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed against the order dated 07-03- 2025 passed by National Faceless Appeal Centre(NFAC), Delhi for assessment year 2019-20. 2. The grounds of appeal are as under:- ITA No. 1223/Ahd/2025 "1. Whether on the facts and in circumstances of the case, Ld. CIT is justif....

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....r on 30-08-2019, the Assessing Officer issued another letter which was received by the assessee and in compliance to the said letter, the assessee filed detailed submission on 10-09-2019. However, without considering the same, the Assessing Officer rejected the application of registration u/s. 12AA of the Income Tax Act, 1961 on 19-09-2019. The assessee again applied for registration u/s. 12AA of ....

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....es issued u/s. 143(2) of the Act, the assessee trust vide letter dated 13-10-2020 submitted a copy of certificate u/s. 12AA of the Income Tax Act, 1961 issued by the CIT(E) on 20-03-2020. Since the assessee has not been granted registration u/s. 12AA for assessment year 2019-20, the assessee was treated as a AOP(BOI). After taking cognizance of the assessee's submissions, the Assessing Officer obs....

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....wed the appeal of the assessee in respect of order of the Tribunal in assessee's case (ITA No 65/Ahd/2022) for assessment year 2019-20 order dated 13-12-2023 wherein the assessee trust was granted registration u/s. 12AA of the Act. 5. The ld. D.R. relied upon the order of the Assessing Officer as well as the order of the CIT(A). He submitted that the CIT(A) was not justified in deleting additio....