THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.73/Del/2023 Assessment Year: 2014-15

Date of hearing 22.04.2024 Date of pronouncement 08.05.2024

ORDER

PER MS MADHUMITA ROY, JUDICIAL MEMBER:

The instant appeal filed at the behest of the assessee is directed against the order dated 30.11.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 14.01.2016 passed by the ACIT, Centralized Processing Centre (CPC), Bangaluru under Section 143(1) of the Income-Tax Act, 1961 (hereinafter referred to as “The Act” for Assessment Year 2014-15 whereby and whereunder the appeal preferred by the assessee before the Learned First Appellate Authority stood rejected on barred by limitation. Hence, the instant appeal before us.

2. The brief fact leading to this case is that the appellant filed its return of income for the Assessment Year under consideration on 29.07.2014 in the status of Association of Persons (AOP) declaring total income at Rs. Nil. The same was processed under Section 143(1) of the Act on 14.01.2016 upon determining the total income of the assessee at Rs.44,81,577; the said amount claimed for deduction under Chapter VIA under Section 80G/80GGA was added to the total income of the assessee, appeal whereof was filed by the appellant before the First Appellate Authority.

3. In fact, there was a delay of 1190 days in preferring the said appeal before the First Appellate Authority challenging the order of intimation dated 14.01.2016 passed under Section 143(1) of the Act by the ACIT, CPC, Bangaluru. The reason for such delay as has been narrated before the said authority by the appellant is as follows:

i) The assessee claimed deduction for a sum of Rs.44,81,577 under Chapter VI A read with section 80G/80GGA of the Act.

ii) Considering the violation of the provisions of section

13(1)(d) read with section 11(5) of the Act since the appellant was not eligible for the benefit under Section 11 of the Act and, therefore, entitled to claim deduction under Section 80G/80GGA of the Act, in respect of the donation paid to the eligible trust/institution, the claim was made by the appellant.

iii)However, the said claim was not accepted and the amount of Rs.44,81,577 was added to the total income of the assessee by the Assessing Officer, CPC, Bangaluru while processing the return under Section 143(1) of the Act holding the appellant claimed deduction under Section 11 of the Act.

iv) The assessee, therefore, filed rectification application under Section 154 of the Act against the said intimation issued by the Assessing Officer, CPC, Bangaluru.

v )The same is still pending as on date.

vi) The other trusts, similarly circumstanced filed applications under Section 154 of the Act in the same lines which stood rejected and confirmed by the First Appellate Authority being Learned Commissioner (Appeals)-14, New Delhi. Thereafter, upon being advised by the Learned Senior counsel to prefer an appeal against the said order dated 14.01.2016 passed by the Assessing Officer, CPC, Bangaluru before the First Appellate Authority further consultation was made with the Chartered Accountant, Mumbai, who in turn prepared such appeal to be filed before the Learned First Appellate Authority.

vii.As intimation was received on 14.01.2016, the due date for filing the appeal against such intimation expired on

12.02.2016.

viii.In that view of the matter, there was a delay of 1190 days in preferring the said appeal before the learned Commissioner (Appeals).

4. However, Learned Commissioner (Appeals) was not satisfied with the explanation so rendered by the appellant as narrated hereinabove and dismissed the appeal on the ground of