Section 119(2) of the Income Tax Act

Income-tax Act, 2025: s.239

Section 119(2) falls under section 119 of the Income-tax Act, 1961, which corresponds to section 239 (Instructions to subordinate authorities) of the Income-tax Act, 2025.

Read section 239 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 119(2) is CIT v. Britannia Industries Ltd. (280 ITR 525), cited in 67 of the 74 judgments on BharatTax that turn on this section.

Leading authorities on Section 119(2)

CIT v. Britannia Industries Ltd.
280 ITR 525 · 2006 · High Court
67
citing judgments

When an assessee has both borrowed funds and sufficient interest-free own funds, and makes interest-free advances, it is presumed that the advances were made from the own funds, and no interest disallowance is made under Section 36(1)(iii) on the borrowed funds.

CIT v. Kotak Mahendra Finance Ltd.
265 ITR 119 · 2004 · High Court
59
citing judgments

Interest levied under Sections 234A, 234B, and 234C of the Income-tax Act is compensatory in nature, not penal. This interest is automatically imposed upon default in payment of advance tax.

CIT v. Salem Agricultural Producers Co-operative Marketing Society Ltd.
76 Taxmann.com 225 · 2016 · High Court
8
citing judgments
Little Angels Education Society v. Union of India
127 Taxmann.com 473 · 2021 · High Court
7
citing judgments
CIT v. Malayala Manorama Co. Ltd.
114 Taxmann.com 88 · 2020 · ITAT
4
citing judgments
CIT v. Rajasthan
43 Taxmann.com 175 · 2014 · Reported
4
citing judgments

Judgments on Section 119(2)

Touchalife Foundation India, Hyderabad vs. Income Tax Officer, Exemptions, Ward 1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 617/HYD/2024[2022-23]Status: DisposedITAT Hyderabad25 Jul 2024AY 2022-23

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 617/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Touchalife Foundation India Vs. Ito, Exemptions, Hyderabad Ward 1 (3), [Pan No. Aagct 7121A) Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent िनधा"रती "ारा/Assessee By: Advocate Srinarayan Toshniwal राज" व "ारा/Revenue By: Shri Aravindakshan, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement On: 25/07/2024

For Appellant: Advocate Srinarayan ToshniwalFor Respondent: Shri Aravindakshan, DR
Section 11Section 11(2)Section 119Section 139(1)Section 143(1)Section 8

Ummannoor Rural Co-Op Society, Kollam vs. The ITO Ward 4, Kollam

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 299/COCH/2023[2018-19]Status: DisposedITAT Cochin25 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Respondent: Sri.Ilaiyaraja K.S., Senior DR
Section 139(1)Section 143(1)Section 80Section 80HSection 80P

Bcda Members Benevolent Trust, Kolkata vs. ITO, Ward-1(2), Exemption, Kolkata

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

ITA 787/KOL/2024[2020-21]Status: DisposedITAT Kolkata24 Jul 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.787/Kol/2024 Assessment Year: 2020-21 Bcda Members Benevolent Trust ………. Appellant (Pan: Aabtb0860C) Vs. Income Tax Officer, Ward-1(2), Kolkata ………… Respondent Appearances By: Shri Rip Das, Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 08.07.2024 Date Of Pronouncing The Order : 24.07.2024 Order Per Dr. Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2020-21 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 07.03.2024 Arising Out Of The Rectification Order Passed U/S 154 Of The Act By Ao, Cpc Dated 26.04.2022. 2. Grounds Of Appeal Raised By The Assessee Read As Under:

Section 10Section 11Section 12ASection 143(1)Section 154Section 234ASection 234FSection 250

Manthan Foundation, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 375/HYD/2024[2022-2023]Status: DisposedITAT Hyderabad05 Jul 2024AY 2022-2023

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 375/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Manthan Foundation Vs. Dy. Cit (Exemption) Hyderabad Circle 1(1) [Pan No. Aactm1527G) Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: A.V.Sai Sudha,Ca राज" व "ारा/Revenue By: Shri B Naveen Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement On: 05/07/2024

For Appellant: A.V.Sai Sudha,CAFor Respondent: Shri B Naveen Kumar, DR
Section 11Section 11(2)Section 119Section 139(1)Section 143(1)

Pasumpon Thevar Educational Charitable Trust, Thoothukudi, Chennai vs. ITO, Exemption Ward Tirunelveli, Tirunelveli

The appeal stand allowed for statistical purposes

ITA 1543/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Mar 2024AY 2021-22

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1543/Chny/2023 (िनधा*रणवष* / Assessment Year: 2021-22) Pasumpon Thevar Educational Ito Charitable Trust Exemption Ward, बनाम/ Vs. 22, Sethu Palace, Kovilpatti Tirunelveli Thoothukudi Dist -628 502. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactp-7987-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Ca) For Shri S. Sridhar (Advocate)- Ld. Ars " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 12-03-2024 घोषणा की तारीख /Date Of Pronouncement : 12-03-2024 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (CA) for Shri S. SridharFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. Sr. DR
Section 11Section 119(2)Section 12ASection 139(1)Section 143(1)

Baso Devi & Ors vs. Central Board of Direct Taxes & Ors

CWP/18769/2003HC Punjab & Haryana22 Feb 2024

Bench: Us Are Legal Heirs Of Late Megh Raj Who Have Come In Second Round Of Litigation Before This Court After The Earlier Writ Petition Filed By Them Resulted In The Same Position As It Stood Prior To The Passing Of High Court’S Order. 2.

Section 119(2)Section 119(2)(a)Section 148Section 234A

Gyandeep Charitable Trust, Ahmedabad vs. The ADIT, CPC, Bengaluru Now the ITO, Ward-3(3)(1), Ahmedabad

In the result, assessee's appeal is allowed for statistical purposes

ITA 555/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2021-22

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 555/Ahd/2023 धििाधरणवरध/Asstt. Year: 2021-2022 Gyandeep Charitable Trust, A.D.I.T, A/204, Ashutosh Apt., Vs. Cpc, B/H. St. Xaviers School, Bengaluru, Naranpura, Now Ahmedabad-380013. Income Tax Officer, Ward-3(3)(1), Pan: Aactg0352M Ahmedabad.

For Appellant: Shri S.N Divatia, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)

I M C of Iti, Gotegaon vs. Income Tax Officer(Exemption), Jabalpuran

In the result, the appeal filed by the assessee is dismissed

ITA 99/JAB/2022[2010-11]Status: DisposedITAT Jabalpur20 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale & Imc Of Iti,Gotegaon, Vs. Ito (Exemption) Annex Bldg, Mission Jabalpur, Chowk, Jabalpur Madhya Pradesh- Madhya Pradesh- 482001. 482001. Pan/Gir No. : Aaaai2999F Appellant .. Respondent Appellant By : Shri Rahul Bardia. Fca.Ar Respondentby : Shri Shiv Kumar. Sr.Dr Date Of Hearing 13.09.2023 Date Of Pronouncement 20.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/S 154 & 250 Of The Act.

For Appellant: Shri Rahul Bardia. FCA.ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 10Section 12ASection 139(4)Section 154

The Nedunchalai Nagar Co-Operative House Building Society Limited, Salem vs. ADIT-CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 608/CHNY/2023[2021-22]Status: DisposedITAT Chennai30 Aug 2023AY 2021-22

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.608/Chny/2023 िनधा"रण वष"/Assessment Year: 2021-22 The Nedunchalai Nagar Co-Operative Vs. The Income Tax Officer, House Building Society Limited, Ward 1(1), 177/9, Bangalow Street, Mustaj Salem. Towers, Suramangalam Main Road, Thiruvagoundanur, Salem 636 005. [Pan:Aactt0358G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.07.2023 घोषणा की तारीख /Date Of Pronouncement : 30.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 15.03.2023 Relevant To The Assessment Year 2021-22. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2021-22 On 16.03.2022 Admitting Nil

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

K1578 Senjeriputhur Paccs, Tirupur vs. ITO, Ward-2(4), Tirupur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 783/CHNY/2023[2019-20]Status: DisposedITAT Chennai25 Jul 2023AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.783/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 K1578 Senjeriputhur Primary Vs. The Income Tax Officer, Agricultural Co-Operative Credit Ward 2(4), Society, Senjeriputhur, Senjeriputhur Tirupur. Post, Palladam, Tirupur 641 671. [Pan:Aabak0914F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.07.2023 घोषणा की तारीख /Date Of Pronouncement : 25.07.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 04.05.2023 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2019-20 On 30.09.2020 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri D. Hema Bhupal, JCIT
Section 119Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

Star India Pvt. Ltd. (Sucessor of Star Sports India Pvt. Ltd.- (Ssipl), Mumbai vs. ACIT 16 (1), Mumbai

The appeal of the assessee is allowed to the extent indicated above and Ground

ITA 657/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Jun 2023AY 2014-15

Bench: Amit Shukla & Shri Prashant Maharishim/S Star India Pvt. Ltd. A C I T (Successor Of Star Sports India -16(1) Pvt. Ltd.) Room No. 439, Star House, Urmi Estate Vs. Aayakar Bhavan 95, Ganpantrao Kadam Marg M.K. Road, Lower Parel (W) Mumbai 400020 Mumbai 400013 Pan – Aaacn1335Q Appellant Respondent Co No. 114/Mum/2021 (Assessment Year: 2014-15) A C I T -16(1) M/S Star India Pvt. Ltd. Room No. 439, Aayakar Bhavan (Successor Of Star Sports India M.K. Road, Mumbai 400020 Pvt. Ltd.) Vs. Star House, Urmi Estate 95, Ganpantrao Kadam Marg Lower Parel (W) Mumbai 400013 Cross Objector Appellant In Appeal Assessee By: Shri Porus Kaka, Sr Advocate Revenue By: Shri Biswanath Das –Cit-Dr Date Of Hearing: 27.03.2023 Date Of Pronouncement: 20.06.2023 O R D E R Per: Prashant Maharishi, A. M. 01. Assessee Has Filed Appeal For Assessment Year (Ay) 2014-15 Against The Assessment Order Passed By The Acit-16(1), Mumbai

For Appellant: Shri Porus Kaka, SR AdvocateFor Respondent: Shri Biswanath Das –CIT-DR
Section 119Section 143(2)Section 143(3)Section 92C

Neyyoor P A C C S Ltd, Kanyakumari vs. ITO, Ward 3, Nagercoil

In the result, both the appeals filed by the assessee are allowed for

ITA 377/CHNY/2022[2018-19]Status: DisposedITAT Chennai14 Jun 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.377/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Neyyoor P A C C S Ltd No. 398, Vs. The Income Tax Officer, 398, Neyyoor West, Neyyoor Post, Ward 3, Kanyakumari District, Nagercoil. Tamil Nadu 629 803. [Pan:Aaean0731E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.06.2023 घोषणा की तारीख /Date Of Pronouncement : 14.06.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Both Dated 21.03.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 22.01.2019 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

The Perundurai Primary Agricultural and Rural Development Bank, Erode vs. DCIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for

ITA 179/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Jun 2023AY 2018-19

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.179/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 The Perundurai Primary Agricultural Vs. The Deputy Commissioner Of & Rural Development Bank Ltd, Income Tax, Cpc, 112, Agrahara Street, Perundurai, Bengaluru. Tamil Nadu 638 052. [Pan:Aaaat7088E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 27.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 28.12.2018 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short]. The Dcit Cpc, Bengaluru, While Processing The 2

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

K-730, Vellithiruppur Pacbank Ltd, Erode vs. DCIT-CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for

ITA 178/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Jun 2023AY 2018-19

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.178/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K-730 Vellithiruppur Primary Vs. The Deputy Commissioner Of Agricultural Co-Operative Bank Ltd., Income Tax, Cpc, Vellithiruppur Post, Bhavani Taluk, Bengaluru. Erode 638 314. [Pan:Aabak5739L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 20.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2018-19 On 11.03.2019 Admitting Nil Income After Claiming Deduction Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short]. The Dcit Cpc, Bengaluru, While Processing The 2

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P

Late Arjan Kanji Pujara Smark Charitable Trust Bhachau, Bhachau vs. Deputy Commissioner, Income Tax (CPC), Bangalore

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 194/RJT/2022[2016-17]Status: DisposedITAT Rajkot10 May 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 249(3)

Aa204 Kavindapadi Paccs, Erode vs. DCIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 184/CHNY/2023[2019-20]Status: DisposedITAT Chennai09 Mar 2023AY 2019-20

Bench: Shri Mahavir Singh

For Appellant: NoneFor Respondent: Shri S. Chandrasekaran, JCIT
Section 119(2)Section 139(1)Section 139(4)Section 143(1)Section 80P

Pca Charitable Trust, Bangalore vs. Income-Tax Officer, Ward1(2)(5), Bengaluru

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

ITA 30/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri H. Anil, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 11Section 143(1)Section 250

M/S. Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust, Bangalore vs. Income Tax Officer, Exemptions, Ward-2, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 949/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Feb 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Assessment Year: 2017-18

For Appellant: Shri Shreesh Kumar E. Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 1Section 11(1)Section 143Section 143(1)Section 234B

Dy. Commissioner of Income Tax( Exemptions), Bhubaneswar vs. Nabajuga Educational and Charitable Trust, Dhenkanal

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 127/CTK/2022[2018-19]Status: HeardITAT Cuttack26 Dec 2022AY 2018-19

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.127/Ctk/2022 (ननधाारण वषा / Assessment Year :2018-2019) Dy. Cit(Exemptions), Vs Nabajuga Educational & Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R & Cross Objection No.03/Ctk/2022 (Arising Out Of Ita No.127/Ctk/2022) (ननधाारण वषा / Assessment Year :2018-2019) Nabajuga Educational & Vs Dy. Cit(Exemptions), Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K.C.Jena, CAFor Respondent: Shri M.K.Gautam, CIT-DR
Section 11Section 119(2)Section 139(9)Section 143(1)

Awaaz Foundation, Mumbai vs. ACIT Trust Circle/CPC, Mumbai

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

ITA 1924/MUM/2022[2020-21]Status: DisposedITAT Mumbai30 Nov 2022AY 2020-21

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1924/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2020-21) Acit, Trust Circle/Cpc, Awaaz Foundation, Mtnl Building, Peddar C/O- Sumaira Abdulali, 3, बिधम/ Road, Mumbai-400 026 Reshma Apartment, 13 Pali Vs. Hill Road, Near Petit School, Bandra (W) Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabta8994Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri N. R. Agarwal, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sinha, Ld. Dr सुनवाईकीतारीख/ : 03.10.2022 Date Of Hearing घोषणाकीतारीख / : 30.11.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.07.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Intimation U/S 143(1) For Ay 2020-21. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri N. R. Agarwal, Ld. ARFor Respondent: Shri Manoj Sinha, Ld. DR
Section 10Section 11Section 12Section 12ASection 143(1)Section 143(1)(a)Section 288