Shri Hanwant School Managing Committee Versus CPC, Bangalore

Parties Involved

Facts Summary

The assessee, Shri Hanwant School Managing Committee, a Charitable Trust registered under section 12AA of the Income Tax Act, 1961, filed an appeal against the appellate order passed by the National Faceless Appeal Centre (NFAC), Delhi dated 22.01.2024. The appeal was filed against the rectification order passed under section 154 of the Income Tax Act, 1961 dated 28.06.2019 by the Central Processing Centre, Bangalore. The assessee claimed deductions under sections 11 and 11(2) of the Act, which were not granted by the CPC. The assessee further filed a rectification application on 7/4/2019, which was also denied by the CPC. The assessee then filed an appeal against the rectification order, which was dismissed by the CIT(A). The assessee is aggrieved by the appellate order and has filed this appeal before the Income Tax Appellate Tribunal, Jodhpur.…

Legal Issues

• 1. The Id.CIT(A) has erred in confirming the order passed u/s 143(1) by CPC determining income of the appellant at Rs. 14691015/- as against Nil income declared by the appellant.
• 2. The Id. CIT(A) has erred in not allowing the deduction of Rs. 6564947/-claimed u/s 11.
• 3. The Id. CIT(A) has erred in further not allowing deduction of Rs. 8126068/-u/s 11(2) claimed by the appellant.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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