Maharashtra Swayamrojgar Prashikshan Mandal vs. ITO (Exemption)

Parties Involved

Facts Summary

The appellant is a Trust registered under the Societies Registration Act, 1960. The Trust undertakes vocational training programs for men and women in Tribal areas, funded by the Government of Maharashtra. The Return of Income for the Assessment Year 2015-16 was filed on 28.03.2017, declaring total income at Nil. The return was processed under section 143(1) of the Act on 13.09.2017. The case was selected for scrutiny under CASS, and a notice under section 143(2) was issued to the appellant. The appellant made payments to various parties amounting to Rs.31,59,312/-, in excess of Rs.20,000/-, which were disallowed under section 40A(3) of the Act. The appellant filed an appeal against the disallowance, which was dismissed by the CIT(A)/NFAC for non-prosecution without discussing the merits of the disallowance.…

Legal Issues

• 1. Whether the NFAC should have dealt with the merits of the issue in appeal, even in the case of an ex-parte order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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