VEETRAAG VANI TRUST REGSD, ,TIKAMGARH vs. ITO, EXEMPTION WARD, , GWALIOR

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.