2026 (6) TMI 538

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.... For the Respondent : Ms. Gouthami Manivasagam, Addl. CIT ORDER PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals), Addl./JCIT(A)-11, Mumbai (in short "FAA") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 03.10.2025 for Assessment Year (AY) 2012-13. 2. The assessee is a charitable trust. The ass....

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....o the rectification petition filed by the assessee as extracted below: 4. From the perusal of the above petition u/s.154, we notice that it is filed on 07.01.2015 submitting that the intimation u/s. 143(1) of the Act was not received. Accordingly, we see merit in the arguments of the Ld. DR that the plea raised in the petition filed by the assessee is outside the scope of the provision of Secti....

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....and considering that there is no reasonable cause substantiated by the assessee before us, we are of the view that there is no infirmity in the order of the FAA in dismissing the appeal in limine. 5. In the result, the appeal of the assessee is dismissed. Order pronounced on 03rd day of March, 2026 at Chennai. ============= Document 1 SANMARGADARSI (A Registered Cultural & Charitable Tr....