2026 (2) TMI 941

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....61[hereinafter referred to as "the Act"], for Assessment Year 2024-25, arising from the rectification order dated 19.05.2025 passed under section 154 of the Act by Centralised Processing Centre, Income Tax Department [hereinafter referred to as "CPC"]. Facts of the Case 2. The return of income was filed by the appellant on 25.09.2024 declaring total income of Rs. 33,90,350/-. The return was processed under section 143(1) and intimation dated 29.01.2025 was issued. Subsequently, an order under section 154 dated 19.05.2025 was passed by the CPC. By the said order, exemption claimed under section 11 was disallowed on the ground that the appellant had not e-filed audit report in Form 10BB. The total income was recomputed and addition of R....

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....Appeals) erred in not appreciating that an appeal process is for the purpose of redressing the grievance of the appellant, and dispensing justice. The procedure to be followed has therefore to be looked at in substance and not in letter. 4. The appellant craves leave to add, alter or amend any of the grounds of appeal at any time before or at the time of hearing. 5. During the course of hearing before us, the learned Authorised Representative (AR)reiterated the facts and submitted that the appeal fee had in fact been paid at the time of filing of appeal before the learned CIT(A), however, the challan evidencing such payment could not be furnished before the learned CIT(A) during the appellate proceedings. The learned AR placed o....

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....receipt evidencing payment of appeal fee, and examined the impugned order of the learned CIT(A). 9. The appeal before the learned CIT(A) was dismissed in limine on the ground that the appellant had not furnished proof of payment of the prescribed appeal fee and, therefore, the appeal was held to be defective and not maintainable in view of section 249(4) of the Act. 10. Section 249(1) read with section 249(4) and Rules framed thereunder, mandates that an appeal shall be accompanied by the prescribed fee and that proof of payment is required for admission of the appeal. The requirement of payment of appeal fee is undoubtedly mandatory. However, the material now placed before us clearly demonstrates that the appeal fee of Rs. 1,000/- wa....