HINDUSTAN LATEX FAMILY PLANNING PROMOTION TRUST,TRIVANDRUM vs. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION), TRIVANDRUM

आदेश / O R D E R

Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-04-2022 in the matter of an intimation issued by CPC, Bengaluru u/s. 143(1) of the Act on 17-12-2020. The rectification

ITA No.674/Coch/2022 - 2 - application filed by the assessee u/s 154 was dismissed. In the intimation, the assessee was granted TDS credit of Rs.67.07 Lacs as against Rs.178.40 Lacs as claimed by it. The same was due to the fact that the assessee did not admit complete receipts as reflected in Form 26AS and accordingly, in terms of Rule 37BA, the credit was restricted to corresponding receipts shown in the return of income. 2. During appellate proceedings, the assessee submitted that it was a public charitable society and registered u/s 12AA. The major amounts appearing in Form 26AS represent amount received for specific projects which would not be assessee’s income. The same should be spent as per agreement entered into with the donor. The donors have deducted tax u/s 194C or 194J. However, Ld. CIT(A) held that the appeal was preferred against order passed u/s 154 dated 15.02.2021, the copy of which was not furnished along with Form No. 35. The assessee filed the appeal against communication of CPC in response to a query / grievance filed by the assessee which is not an appealable order. Therefore, the appeal was dismissed on technical ground against which the assessee is in further appeal before us. 3. The Ld. AR submitted that the communication received from CPC was in response to assessee’s rectification request u/s 154 dated 23.12.2020. The same was rejected by CPC and this order is an appealable order. Concurring with the same, we direct Ld. AO to verify the TDS claim of the assessee and grant TDS credit in accordance with law keeping in mind the decisions of Tribunal as enumerated in the impugned order. The receipts which are otherwise reflected in the books of accounts need not constitute income of the assessee and

ITA No.674/Coch/2022 - 3 -

TDS claim against the same would be allowable. The assessee is directed to provide requisite information.w 4. The appeal stand allowed for statistical purposes. Order pronounced on 30th November, 2022.

Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) -ाियक सद. /JUDICIAL MEMBER लेखा सद. / ACCOUNTANT MEMBER िदनांक / Dated : 30-11-2022 EDN/-

Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -NFAC, Delhi 4. The CIT - 5. The DR, ITAT, Cochin 6. Guard File