BACK TO VILLAGE,RAIRANGPUR, MAYURBHANJ vs. ITO, WARD 1, BARIPADA

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Addl/JCIt(A)-2, Bengaluru dated 31/12/2024 passed in Appeal No. NFAC/2021-22/10259364 for the assessment year 2022-2023. 2. It was submitted by the Ld. AR that the assessee is a trust which is doing charitable activities and is also being granted registration under section 12A of the Act. It was submission that the returned filed by the assessee was processed under section 143(1) of the Act on 31.03.2023 where in the application of the income had been denyied and the entire receipts of the assesee had been brought to tax. It was submission that the assessee had filed the rectification application u/s. 154 of the Act on 27.04.2023 and CPC have also rejected the 154 application on 27.04.2023. It was submission that against the 143(1) of the Act order the assessee had filed appeal before the Ld.CIT(A) and the Ld.CIT(A) has dismissed the appeal of the assesee and consequently, the assessee’s appeal before the Tribunal. It was submission that at this point it was brought to the attention of the Ld. AR that the assesee having filed 154 of the Act and 154 order have been passed, the order u/s. 143(1) of the Act could not have been made a subject matter of appeal in the appeal before CIT(A) and it was the 154 order which was to be taken in appeal before the CIT(A). AT this point the Ld. AR did not have any submission to make. It was the prayer that the issue may be restored to the file of the AO for readjudication.