IMPROVEMENT TRUST ,KAPURTHALA vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JALANDHAR

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.

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).

Order pronounced in the open court on 23.02.2023