2026 (4) TMI 720

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....ned appeal at the instance of assessee pertaining to A.Y.2019-20 is directed against the order dated 23.12.2025 framed by Addl/JCIT(A)-3, Chennai arising out of Intimation Order dated 18.05.2020 passed u/s. 143(1)(a) of the Income Tax Act, 1961 (in short 'the Act'). 2. Assessee has raised following grounds of appeal : "1. Under the facts and circumstances of the case and in law, CPC an....

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....tute, delete or alter any/all of the above grounds of appeal if deemed necessary at the time of hearing of the appeal." 3. Brief facts of the case are that the assessee is a Charitable organisation and return of income for A.Y. 2019-20 e filed on 25.01.2020 declaring Nil income after claiming application of fund at Rs. 11,12,999/-. In the income tax return, assessee has mentioned that there is ....

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.... the objects of the society in the relevant year and the incorrect selection was purely unintentionally and technical error. Further, he also referred to the various decisions where it has been held that if the Audit Report on Form 10B is filed before the processing of return u/s.143(1)(a) of the Act then also such Audit Report needs to be considered. He also made an alternate contention that even....

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....ertent mistake committed by the person filing the income tax return wrong information has been punched. So far as the Audit Report on Form 10B is concerned, the same was required to be furnished by 31.10.2019 but it was filed on 01.01.2020 which is prior to filing of the income tax return. Considering the aspect that there has been an inadvertent mistake in filing the return, I find merit in the c....