SURAT YOUNG MUSLIM GRADUATES ASSOCIATION,SURAT vs. THE DY.CIT., CIRCLE-2,EXEMP., AHMEDABAD

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ITA 920/AHD/2023Status: DisposedITAT Ahmedabad10 June 2024AY 2018-19Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by not adjudicating the appeal on merits and instead focusing on procedural aspects. The CPC's order under section 154 was passed in violation of natural justice principles.

What were the facts?

The assessee claimed exemption under section 10(23C)(vi) but due to a clerical error, income was shown under 'Income from Other Sources'. The CPC processed the return disallowing the exemption. A rectification application was rejected by the CPC without a hearing.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on procedural grounds without examining the merits of the exemption claim, and whether the CPC's rectification order was passed in violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

For Appellant: Shri Esmayeel Saherwala, AR
Hearing: 03/06/2024Pronounced: 10/06/2024

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त ( अपील ) / The CIT(A)- (NFAC) 5. �वभागीय ��त�न�ध , आयकर अपील�य अ�धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड� फाईल /Guard file.

आदेशानुसार/ BY ORDER,

स�या�पत ��त //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपील�य अ�धकरण, ITAT, Ahmedabad

1.

Date of dictation (word processed by Hon’ble AM in his laptop) : 05.06.2024 2. Date on which the typed draft is placed before the : 05.06.2024 Dictating Member. 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating : Member for pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the : 10.6.’24 Sr.P.S./P.S. 10.6.’24 7. Date on which the file goes to the Bench Clerk. : 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar : for signature on the order. 10. Date of Despatch of the Order :

Surat Young Muslim Graduates Association vs. DCIT Asst. Year : 2018-19

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