ARYA SAMAJ TRUST,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

ITA 443/ASR/2018Status: DisposedITAT Amritsar05 April 2019AY 2015-166 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while Section 11 and 12 might not apply due to lack of registration, the entire receipts could not be taxed summarily. Expenses incurred for the trust's objects should be considered, and any disallowance would require scrutiny assessment.

What were the facts?

The assessee trust filed a return declaring nil income. The CPC processed the return under Section 143(1) and taxed the entire receipts without allowing claimed expenses. The CIT(A) upheld this action.

What were the issues?

Whether the entire receipts of a trust can be taxed under Section 143(1) without considering its expenses, even without Section 12AA registration. Whether disallowance of expenses without scrutiny assessment is valid.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 12,Section 12AA,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Camp Bench at Jalandhar

Before: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Y.K. Sud, A.R
For Respondent: Shri M.S. Parmar, D.R
Hearing: 15.01.2019Pronounced: 05.04.2019

PER RAVISH SOOD, JM The present appeal filed by the assessee trust for A.Y. 2015-16 is directed against the order passed by the CIT(A)-2, Jalandhar, dated 29.04.2017, which in turn arises from the intimation under Sec. 143(1) of the Income Tax Act, 1961 (for short ‘IT Act’), dated 27.03.2017. The assessee assailing the order of the CIT(A) has raised before us the following grounds of appeal:

“1. That the CIT(A) was not justified in confirming the order passed by AO u/s 143(1) of Income Tax Act, 1961. P a g e | 2 ITA No. 443/Asr./2018 A.Y. 2015-16

2.

That the CIT(A) failed to appreciate that the appellant h

The order continues below.

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