MOMIN MEDICAL CHARITABLE TRUST,PATAN vs. THE INCOME TAX OFFICER,EXEMPTION, PALANPUR
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
BEFORE: DR. BRR KUMAR, VICE PRESIDENT
&
SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER
Momin
Medical
Charitable Trust
At.-
Sedrana,
Tal.
Sidhpur,
Dist.
Patan,
Sedrana
-
384151,
Gujarat
V/S
Income
Tax
Officer
(Exemption)
Palanpur
PAN NO. : AACTM9189Q
(Appellant)
(Respondent)
Appellant by : Shri Mohit Balani, AR
Respondent by : Shri Ravindra, Sr. DR
(आदेश)/ORDER
Date of hearing : 17-03-2025
Date of Pronouncement : 21-03-2025
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:
This appeal is filed by the assessee against the appellate order dated 06.11.2023 passed by the Ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short
‘CIT(A)’) arising out of the rectification order passed under Section 154
of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) relating to Assessment Year 2014-15. 2. Brief facts of the case is the assessee is a charitable trust registered u/s.12AA of the Act. For the A.Y. 2014-15, assessee filed its return of income showing gross receipt of Rs.2,07,76,093/-, which ITA No. 1038/Ahd/2023 (Momin
Medical Charitable Trust vs. ITO) A.Y. 2014-15
2
were utilized towards the objects of the trust. However, the assessee inadvertently claimed exemption u/s. 10(23C) of the Act instead of Section 11 of the Act. The return of income was processed by CPC on 02.02.2016 denying the benefit u/s.10(23C) of the Act and demanded a tax of Rs.4,31,560/-. Immediately thereafter, the assessee filed rectification application u/s.154 of the act on 16.06.2016 explaining the error. However, there was no action against the rectification application, therefore, one more application dated 07.12.2022 was filed on 14.12.2022. The same was rejected stating the rectification application is filed beyond four years period as prescribed u/s.154(7) of the Act.
Aggrieved against the same, the assessee filed an appeal before the Ld. CIT(A) who has confirmed the addition on the ground that the assessee failed to produce the copy of original rectification application, however, only submitted the screenshot which doesn’t reveal the name or PAN number of the applicant, details of order and issues therein which sought to be rectified or the reason for seeking such rectification. Ld. Counsel appearing for the assessee drawn our attention to Page No.18 of the paper book wherein the computer generated acknowledgement receipt for the rectification application filed on 26.05.2016, the same is reproduced as follows:
RECTIFICATION DETAILS
Date of Rectification Request
26-May-2016
Rectification Reference Number
179126770260516
Order Type
Income Tax
Rectification Request Type
Return
Data
Correction
(Offline)
Rectification Acknowledgement Number
179126770260516
INCOME TAX RETURN (ITR) DETAILS
Name of Assessee
MOMIN
MEDICAL
ITA No. 1038/Ahd/2023 (Momin
Medical Charitable Trust vs. ITO) A.Y. 2014-15
3
CHARTIABLE TRUST
PAN
AACTM9189Q
ITR Form No.
ITR-7
Assessment year
2014-15
e-Filing Acknowledgement Number
381232610041014
DIN (Document Identification Number)/CPC Order
No. sought to be Rectified
1 However, no action has been taken by the AO as against the first rectification application filed by the assessee. When the second rectification application filed on 14.12.2022 the same also rejected on the ground of barred by limitation. Therefore, in the interest of justice, we deem it fit to setaside the matter back to the file of the Juri ictional Assessing Officer to pass order on the rectification application dated 26.05.2016 filed by the assessee by giving opportunity of hearing to the assessee.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in Open Court on 21- 03-2025 (Dr. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT
JUDICIAL MEMBER
Ahmedabad: Dated 21-03-2025
S. K. SINHA
आदेश कì ÿितिलिप अúेिषत/Copy of the Order forwarded to :
अपीलाथê / The Appellant 2. ÿÂयथê / The Respondent. 3. संबंिधत आयकर आयुĉ / Concerned CIT 4. आयकर आयुĉ(अपील) / The CIT(A)- 5. िवभागीय ÿितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडª फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.