IMPROVEMENT TRUST ,KAPURTHALA vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JALANDHAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The present appeal has been filed by the assessee against the order
of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 05.08.2022, in respect of AY 2019-20.
2 ITA No. 201/Asr/2022 Improvement Trust v. ITO 2. At the outset, the ld. counsel for the assessee submitted that the ld.
CIT(A) NFAC was not justified in disallowing the exemptions u/s 11 claimed
by the appellant assessee on the pretax that certificate of registration u/s
11A has not been filed before him. The ld. AR argued that he has
completely ignored the submission of the assessee that exemptions u/s 11
has been allowed by the ITAT in assessee’s own case, therefore, as a
binding precedent, the ld. CIT(A) NFAC as well as the AO ought to have
allowed the exemptions u/s 11; that he has failed to appreciate that ld.
CIT(A), Jalandhar in assessee’s own case had allowed the exemption u/s
11 in the previous assessment year, i.e., assessment year 2018-19. Thus,
the order of the ld. CIT(A) NFAC and the AO are against the law. He
pleaded that since, the appellant assessee have been registered u/s 12A of
the Act, the exemption claimed u/s 11 of the Act by the appellant may be
allowed. The ld. DR has no objection to the request of the assessee,
admitting the fact that there may be some technical error in processing the
return by CPC u/s 143(1).
Having heard both the sides and perusal of the fact on record. It is
observed that there was a technical error by the system while processing
the return. It is evident from the registration certificate u/s 12A of the Act
filed on the record by the appellant, that exemption claimed u/s 11A of the
3 ITA No. 201/Asr/2022 Improvement Trust v. ITO Act by the appellant is allowable as per law. Accordingly, the AO is directed
to allow the assessee trust exemption u/s 11 as claimed by the appellant.
In the result, the appeal filed by the assessee is allowed.
Order pronounced in the open court on 23.02.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member
*GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order
