“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC

127 Taxmann.com 637 · High Court

citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190 · High Court

citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC

142 Taxmann.com 38 · 2022 · High Court

citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235 · 2022 · ITAT

citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC

152 Taxmann.com 382 · 2023 · ITAT

citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT

366 ITR 18 · 2014 · High Court

citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC

157 Taxmann.com 749 · 2023 · Reported

citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Shri Shivaji Dattatray Sonawane, Nashik vs. The Income Tax Officer, Ward-2(1), Nashik

ITA 708/PUN/2023[2017-18]Status: DisposedITAT Pune02 Feb 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak, JCIT

Section 270ASection 270A(8)Section 270A(9)

twin appeals I.T.A.Nos.708 & 1089/PUN./2023, for assessment years 2017-2018 & 2018- 2019, arise against the National Faceless Appeal Centre’s [in short “NFAC”] as many orders dated 05th April and 29th September, 2023, having Din & Orders nos. ITBA/NFAC/S/250/2023-24/1051888360(1) and 1056661604(1) respectively; in proceedings u/sec.270A of the Income ... East Asia (HQ) PTE Ltd. vs. ACIT [2022] 443 ITR 186 (Del.) (HC) and Prem Brothers 4 I.T.A.Nos.708 & 1089/PUN./2023 Infrastructure LLP vs. NFAC [2022] 334 CTR 363 (Del.) (HC). We further wish to draw support from hon’ble jurisdictional high court’s decision in Mohd. Farhan A. Shaikh

Vikas Dattu Deokar, Pune vs. Income Tax Officer Ward 14(1), Pune

Appeal is allowed for statistical purposes in above terms

ITA 1438/PUN/2023[2016-17]Status: DisposedITAT Pune02 Feb 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sourabh Nayak, JCIT

Section 147

GODARA, J.M. : This assessee’s appeal I.T.A.No.1438/PUN./2023, for assessment year 2016-2017, arise against the National Faceless Appeal Centre’s [in short “NFAC”] Din & Order no. ITBA/NFAC/S/250/2023-24/1058308346(1), dated 29.11.2023, in proceedings u/sec.147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). Heard both ... need for us to delve deeper in the relevant factual 2 I.T.A.No.1438/PUN./2023 matrix once it has come on record that the learned NFAC has refused to condone 17 days delay in filing of the lower appeal. It has nowhere dealt with merits involved therein in otherwords. Learned

Vidyarthi Vikas Pratishthan Jalgaon, Jalgaon vs. Income Tax Department (NFAC), Delhi

ITA 1194/PUN/2023[2020-21]Status: DisposedITAT Pune02 Feb 2024AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1194/Pun/2023 िनधा"रणवष" / Assessment Year : 2020-21 Vidyarthi Vikas Pratishthan Assessment Unit, Income Jalgaon, V Tax Department(Nfac) Gat No.148, Yashwant Nagar, S Ramanand Nagar, Maharashtra – 425001. Pan: Aaatv6624R Appellant/ Assessee Respondent /Revenue Assessee By Shri Hari Krishnan – Ar Revenue By Shri Sourabh Nayak – Jcit-Dr Date Of Hearing 01/02/2024 Date Of Pronouncement 02/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Passed On 20.09.2023 Emanating From Order Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 20.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Has Erred In Dismissing The Grounds Of Appeal Filed Before Him By The Assessee & In Vidyarthi Vikas Pratishthan Jalgaon[A]

Section 11Section 143(3)Section 250Section 57

DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1194/PUN/2023 िनधा"रणवष" / Assessment Year : 2020-21 Vidyarthi Vikas Pratishthan Assessment Unit, Income Jalgaon, V Tax Department(NFAC) Gat No.148, Yashwant Nagar, s Ramanand Nagar, Maharashtra – 425001. PAN: AAATV6624R Appellant/ Assessee Respondent /Revenue Assessee by Shri Hari Krishnan – AR Revenue by Shri Sourabh ... ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of Ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi under section 250 of the Income Tax Act, 1961 for A.Y.2020-21 passed on 20.09.2023 emanating from order under section 143(3) r.w.s 144B

Shri Shivaji Dattatray Sonawane, Nashik vs. Income Tax Officer, Ward-2(1), Nashik

ITA 1089/PUN/2023[2018-19]Status: DisposedITAT Pune02 Feb 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak, JCIT

Section 270ASection 270A(8)Section 270A(9)

Akt Construction Private Limited., Kolkata vs. ITO, Ward-10(3), Kolkata.

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 901/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 Feb 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

assessee for the assessment year 2015-16 is directed against the order dated 08.05.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’]. 2. At the outset, we find that there is a delay of 52 days in filing

Rabin Debnath, Siliguri vs. DCIT, Cir-1, Siliguri, Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1319/KOL/2023[2017-18]Status: DisposedITAT Kolkata02 Feb 2024AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

assessee for the assessment year 2017-18 is directed against the order dated 13.09.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’]. 2. At the outset, we find that there is a delay of 22 days in filing

Onkar Society for Engineering & Technological Research & Development, Kolkata vs. ITO, Ward 1(2), Exempt., Kolkata

In the result, the appeal of the assessee is allowed

ITA 1303/KOL/2023[AY 2020-21]Status: DisposedITAT Kolkata02 Feb 2024

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 10BSection 11Section 11(1)(a)Section 12ASection 139(4)Section 143(1)Section 250

provisos by giving proper opportunity to the assessee to defend its case as per the first proviso to section 143(1)(a) . Further, the NFAC order is also silent about the intimation to the assessee. Therefore, we find that intimation issued under section 143(1) dated ... section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. The ld. NFAC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. We, therefore, hereby quash the intimation issued

Smt. Raju Bai, Village Rajoda, Dewas vs. ITO, Ward-1, Dewas

Appeal is allowed

ITA 336/IND/2023[2017-18]Status: DisposedITAT Indore02 Feb 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2017-18 Smt. Raju Bai, Ito, Ward 1, 209, Village Rajoda, Dewas बनाम/ Dewas Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Cfipr7269M Assessee By Shri S.N.Agrawal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.01.2024 Date Of Pronouncement 02.02.2024

Section 115BSection 131Section 133(6)Section 142(1)Section 144Section 69A

Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.08.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 23.09.2019 passed by learned ITO Ward-1, Dewas [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment

DCIT, Circle 2(1)(1), Bangalore vs. Cicon Engineers Private Limited, Bangalore

In the result, appeal of the revenue is partly allowed for statistical purposes

ITA 973/BANG/2023[2017]Status: DisposedITAT Bangalore02 Feb 2024

Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI CHANDRA POOJARI (Accountant Member)

For Appellant: Shri A.C. Raju, A.RFor Respondent: Shri Parithivel, D.R

Section 20Section 250

Date of Pronouncement : 05.02.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by revenue is directed against order of NFAC dated 30.9.2023 for the assessment year 2017-18 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). The revenue has raised following ... company and the method is in compliance with accounting principles and there is no escapement of income. The assessee has further stated before NFAC that the AO has resorted to restrict the TDS on mobilization of advance for the first time and departed from the principles of consistency. NFAC directed

Nagaraja Kamath Kogganna Udayavara, Bangalore vs. Income-Tax Officer, Ward-3(3)(4), Bengaluru

In the result, appeal of the assessee is partly allowed for

ITA 894/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 Feb 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Balachandran, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for

Section 143(3)Section 250Section 69A

Department Date of Hearing : 05.02.2024 Date of Pronouncement : 05.02.2024 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC dated 14.9.2023 for the assessment year 2017-18 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). The assessee has raised

Lala Ram Goyal, New Delhi vs. ITO Ward 50(5), New Delhi

In the result, the appeal of the assessee stands allowed for statistical

ITA 3621/DEL/2023[2012-13]Status: DisposedITAT Delhi02 Feb 2024AY 2012-13

Bench: Shri Shamim Yahyalala Ram Goyal, Vs. Ito, Ward 50 (5), B-68, Budh Nagar, Inderpuri, New Delhi. Delhi – 110 012. (Pan : Aafpf4344J)

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 147Section 148Section 151Section 234BSection 251Section 271(1)(c)Section 44ASection 69A

SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 20.09.2023 for the assessment year 2012-13. 2. The assessee has taken the following grounds of appeal :- “1. That on the facts and circumstances

Novel Deal Private Limited, New Delhi vs. Income Tax Officer Ward 18(4), New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 3559/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Feb 2024AY 2017-18

Bench: Shri Shamim Yahyanovel Deal Private Limited, Vs. Ito, Ward 18 (4), Nangia Park, New Delhi. Rajouri Garden, Delhi – 110 027. (Pan : Aaacn2204L) (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Shri Rajat Garg, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 30.01.2024 Date Of Order : 02.02.2024

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 143Section 251Section 68

SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 10.10.2023 for the assessment year 2017-18. 2. Brief facts of the case are that the assessee is a private limited company engaged

Zenith Weldaids Private Limited, Ghaziabad vs. Comissioner of Income Tax Appeal (NFAC), Delhi

In the result, appeal filed by the assessee stands allowed for statistical

ITA 3536/DEL/2023[2020-21]Status: DisposedITAT Delhi02 Feb 2024AY 2020-21

Bench: Sh. Shamim Yahyazenith Weldaids Pvt. Ltd. Cit(Nfac) Vs. C-164, Bs Road, Industrial Delhi Area, Ghaziabad-201 003 Pan No. Aaacz 0626 J (Appellant) (Respondent) Assessee By Shri Rakesh Kumar Garg, C.A. & Shri Ankit Garg, C.A. Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 29.01.2024 Date Of Pronouncement: 02.02.2024

Section 143(1)Section 2(24)Section 36(1)(va)Section 37(1)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER Zenith Weldaids Pvt. Ltd. CIT(NFAC) Vs. C-164, BS Road, Industrial Delhi Area, Ghaziabad-201 003 PAN No. AAACZ 0626 J (APPELLANT) (RESPONDENT) Assessee by Shri Rakesh Kumar Garg, C.A. and Shri Ankit Garg ... YAHYA, AM : This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi dated 14.09.2023 pertaining to Assessment Year 2020-21. 2. The ground of appeal filed by assessee, reads as under: 1. “The CIT Appeal

Parmod Kumar, New Delhi vs. ITO Ward 45(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3533/DEL/2023[2011-12]Status: DisposedITAT Delhi02 Feb 2024AY 2011-12

Bench: Shri Shamim Yahyaparmod Kumar, Vs. Ito, Ward 45 (2), C-9, 9553, Vasant Kunj, New Delhi. New Delhi – 110 070. (Pan : Afupk6599M)

For Appellant: Shri G.S. Kohli, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 271(1)(c)

Date of Order : 02.02.2024 ORDER This appeal by the assessee is directed against the order of ld. CIT(A)/ National Faceless Appeal Centre (NFAC) dated 08.11.2023 for the Assessment Year 2011-12. 2. Although assessee has raised various issues, ld. Counsel of the assessee submitted that this appeal is against

Kapil Narula, Delhi vs. ITO, Ward 36(3) Delhi, Income Tax Office

In the result, this appeal by the assessee stands allowed for statistical

ITA 3070/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Feb 2024AY 2017-18

Bench: Sh. Shamim Yahyakapil Narula Ito Vs. C-499, Sabzi Mandi, Ward – 36(3) Azadpur, Delhi – 110 033 Delhi Pan No. Accpn 6401 A (Appellant) (Respondent) Assessee By Shri Amit Kaushik, Adv. Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 29.01.2024 Date Of Pronouncement: 02.02.2024

Section 143(3)Section 234BSection 251Section 69A

YAHYA, AM : This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi dated 30.08.2023 pertaining to Assessment Year 2017-18. 2. The ground of appeal filed by assessee, reads as under: “1. That the NFAC grossly ... Appellant by confirming the order dated 30.12.2019 passed by the Ld. Assessing Officer under section 143(3) of the Act. 2. That the NFAC grossly erred in law and on the facts and circumstances of the case in dismissing the appeal of the Appellant by confirming the order dated

ITO, Ward 2(1), Chandigarh vs. M/S Longia Engineers, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 283/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh01 Feb 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan SinghFor Respondent: Shri Rohit Sharma, CIT-DR

Section 143(3)Section 144BSection 194CSection 250Section 263Section 263(1)

A.D.JAIN, VICE PRESIDENT This is Revenue’s appeal for assessment year 2016-17 against the order dated 11.01.2022 passed by the ld. CIT(A) NFAC, Delhi. 2. The Revenue has raised the following grounds of appeal : 1. Whether the Ld. C1T(A) has erred on facts

M/S International Customer Related Management Services Private Limited, Chandigarh vs. D.C.I.T., Circle 6(1), Mohali

In the result, for statistical purposes, the appeal is

ITA 436/CHANDI/2022[2008-09]Status: DisposedITAT Chandigarh01 Feb 2024AY 2008-09

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Vohra, Sr.Advocate with Shri Hardeep Singh Chawla, AdvocateFor Respondent: Shri Rohit Sharma, CIT-DR

Section 143(3)Section 147Section 153(2)

A.D.JAIN, VICE PRESIDENT This is assessee's appeal for assessment year 2008-09 against the order dated 18.03.2022 passed by the ld. CIT(A) NFAC, Delhi. 2. The assessee has raised the following grounds of appeal : 1. That on the facts and circumstances of the case ... also uploaded on the e-proceedings portal on 28.12.2021. On 01.01.2022, notice was issued u/s 250 of the Income Tax Act, by the NFAC requiring the assessee to furnish written submissions on or before 10.01.2022, including, inter alia, the electronically filed Form 35 containing the grounds of appeal, statement

Prakash Ramesh Wadhwani, Kolhapur vs. The Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeal is dismissed in above terms

ITA 384/PUN/2023[2019-20]Status: DisposedITAT Pune01 Feb 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri Sourabh Nayak, JCIT

Section 115BSection 143(3)Section 254(1)Section 43BSection 69A

ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 01st February, 2024 VBP/- 6 I.T.A.No.384/PUN./2023 Copy to 1. The applicant 2. The respondent 3. The NFAC, Delhi 4. The CIT, concerned 5. D.R. ITAT, Pune “SMC” Bench, Pune. 6. Guard File. //By Order

Shri Sant Sadguru Narayangiri Maharaj Nagari Sahakari Patsanstha Ltd, Nashik vs. Income Tax Officer, Ward-1(1), Nashik

Appeal is allowed for statistical purposes in above terms

ITA 1376/PUN/2023[2017-18]Status: DisposedITAT Pune01 Feb 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Abhay AvachatFor Respondent: Shri M.G. Jasnani

Section 143(3)Section 250Section 68

ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017- 2018, arises against the National Faceless Appeal Centre [in short “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/1057105262(1), dated 16.10.2023, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short ... passed under section 143(3) by the learned AO and the appellate order passed u/s 250 by the Hon. Commissioner of Income Tax (Appeals), NFAC is bad in law since provisions of 3 I.T.A.No.1376/PUN./2023 section 68 are not attracted and the money deposited belonged to members of assessee

Samata Shikshan Prasarak Mandal Paranda, Osmanabad vs. Income Tax Officer, Exemption, Ward-Nanded, Nanded

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1088/PUN/2023[2011-12]Status: DisposedITAT Pune01 Feb 2024AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1088/Pun/2023 िनधा"रण वष" / Assessment Year : 2011-12 Samata Shikshan Prasarak The Income Tax Officer, Mandal Paranda, V Exemption Ward, C/O.Adhyapak Vidyalaya, S Nanded. Paranda, Osmanabad -413502. Pan: Aahts3344N Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Sourabh Nayak – Jcit-Dr Date Of Hearing 01/02/2024 Date Of Pronouncement 01/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Under Section 250 Of The Income Tax Act, 1961 For A.Y.2011-12 Passed On 27.09.2023 Emanating From Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 Dated 11.09.2018. The Assessing Officer Vide Order Under Section 143(3) R.W.S 147 Of The Act, Held That Since Assessee Failed To File Copy Of Registration Under Section 12A Of The Act, Assessee Is Not Eligible For Exemption Under Section Samata Shikshan Prsarak Mandal Paranda [A]

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 147Section 148Section 151Section 234ASection 250

ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of Ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi under section 250 of the Income Tax Act, 1961 for A.Y.2011-12 passed on 27.09.2023 emanating from order under section 143(3) r.w.s ... Accordingly, computed taxable income at Rs.1,13,62,871/-. The grounds of appeal raised by the assessee are as under : “1. CIT(A) NFAC, has erred in upholding Validity of Order u/s 143(3) r.w.s. 147 passed by Assessing Officer.Appellant prays to declare the Order as invalid