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Facts
The assessee filed a revised return of income claiming exemption under section 10(23)(iiiad) and sought rectification. The Assessing Officer rejected the rectification, stating there was no apparent mistake from the record.
Held
The CIT(A) confirmed the rectification order, holding that the fresh claim made by the assessee was beyond the scope of Section 154, as it was not made or examined in the original return or during processing under Section 143(1).
Key Issues
Whether the claim made in the revised return could be considered a "mistake apparent from the record" for rectification under Section 154.
Sections Cited
10(23)(iiiad), 154, 143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 28-12-2022 in the matter of an rectification order passed by Ld. AO u/s 154 on 18-12-2020. It emerges that the assessee filed return of income at Rs.20.79 Lacs which was accepted u/s 143(1). The assessee revised return of income on 28-02- 2016 claiming exemption u/s 10(23)(iiiad) followed by rectification which was rejected on the ground that there was no mistake apparent from record. The rectification order was under challenge before Ld. CIT(A). In para 9.7 of impugned order, Ld. CIT(A) confirmed the rectification order on the ground that the fresh claim so made by the assessee was beyond the scope of Sec.154. The claim was not made and examined at the stage of processing u/s 143(1) and the claim was not there in the original return of income. Therefore, it could not be said that there was mistake apparent from record. Aggrieved, the assessee is in further appeal before us.
It is quite clear that the impugned claim was not made by the assessee in the original return of income. The return was already processed u/s 143(1). The assessee sought rectification by making a fresh claim. As rightly held by Ld, CIT(A), the fresh claim is clearly beyond the scope of Sec.154. Concurring with the same, we dismiss the appeal.
The appeal stand dismissed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.
Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) 4ाियक सद5 /JUDICIAL MEMBER लेखा सद5 /ACCOUNTANT MEMBER Dated: 22.04.2025 आदेश की 7ितिलिप अ9ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु3/CIT 4. िवभागीय�ितिनिध/DR 5. गाड9फाईल/GF ASSISTANT REGISTRAR
ITAT AGRA