Anida Adarsh Kelavani Utejak Mandal vs. The ITO

Parties Involved

Facts Summary

The assessee, Anida Adarsh Kelavani Utejak Mandal, a public charitable trust, filed a rectification application under section 154 of the Income Tax Act, 2019, to correct a mistake in the processing of its income tax return for the Assessment Year 2013-14. The application was made after four years from the end of the financial year in which the order was made. The assessee claimed that it did not receive any intimation under section 143(1) of the Act and came to know about the order through a recovery notice. The assessing officer rejected the application, and the order was confirmed by the Commissioner of Income Tax (Appeals). The assessee appealed to the Income Tax Appellate Tribunal, which heard the case and found that the assessee had genuine difficulty in making the application within the time limit due to circumstances beyond its control.…

Legal Issues

• 1. Whether the rectification application filed after four years is valid?
• 2. Whether the assessee is entitled to the benefit of expenses under section 11 of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Prathvi Raj v. The DCIT

  Lucknow bench

• Shankerlal Rukma Devi Dhoot Charitable Trust vs. Income Tax Officer

  Jodhpur bench

• Bharatru Mandal vs. Income Tax Officer

  Nagpur bench

• Hari Foundation v. The ACIT (Exemptions), Coimbatore

  Chennai bench

• HMIL Shareholding (Training and Development-1994) Trust vs ITO

  Mumbai bench

• Pinkal Sureshkumar Kothari vs. Income Tax Officer

  Ahmedabad bench