2026 (6) TMI 270

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....Order passed by the Joint Commissioner of Income Tax (Appeals) - 9, Delhi (the Ld.CIT(A)) on 31.03.2025 for both the Assessment Years wherein the Appeals filed by the Assessee against the intimation order dated 13.06.2023 and 29.06.2025, respectively, passed by the Central Processing Centre (the Ld. Assessing Officer) passed u/s. 143(1) of the Income Tax Act, 1961 (the Act) was dismissed. 2. The facts show that Appeal for Assessment Year 2022-23 is filed late by 82 days and similar is the case for Assessment Year 2024-25. The Assessee has filed an application for condonation of delay along with the affidavit of Shri N. Nalapad Ahmed Haris, the Principal Officer of the Karnataka State Foot Ball Association. The condonation petition says t....

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.... regularly. The Assessee is registered since 18.02.2002. However, as the fact shows that the Assessee had lost its trust deed and therefore it was not able to file form no. 10A seeking provisional renewal of registration as the copy of the trust deed was one of the preliminary documents required for application to be made in form 10A. However, later as advised by the consultant, the Assessee filed form no 10A by attaching the sworn affidavit of lost Memorandum of Association and bye-laws of Karnataka State Foot Ball Association to the Income Tax Department on 25.09.2024. Based on this, provisional registration was granted to the Assessee. The fact also shows that Assessee is in existence since 1953 and further there is no change in the obje....

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....ranted. Thus, the Appeal of the Assessee is dismissed. 10. The Ld. Authorized Representative submitted that the Assessee has already been granted registration u/s. 12A of the Act since 18.02.2002 which has neither been cancelled nor withdrawn and therefore the Assessee cannot be considered as unregistered trust. Thus, the benefit of section 11 cannot be denied. He relied upon the decision of the Hon'ble Supreme Court in case of CIT v. Nagpur Hotel Owners' Association (2001) 247 ITR 201 (SC). The Assessee further submitted that the claim of deduction of expenditure is required to be granted to the Assessee as the same has been incurred for the object of the Trust. It was further stated that the taxation of the entire receipt without a....

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....eived. Therefore, the exemption in excess of voluntary contribution is not allowable for exemption. The Assessee disclosed Rs. 2,62,91,336/- in partB-TI whereas the exemption was claimed of Rs. 2,62,91,336/-. According to part A, general information which was also not matching with information as per form no. 10AC. According to the CPC, there was a difference of Rs. 2,62,91,336/-. Further, in part B-TI, the claim of the Assessee is of accumulation of Rs. 35,73,994/- which was not allowed to the Assessee in accordance with the provisions of section 13(9) of the Income Tax Act. This adjustment was made as the Assessee did not reply to the enquiry of the CPC. This is evident from page no. 8 of 27 of the intimation. 15. Aggrieved with that i....