IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2177/PUN/2024 िनधा(cid:330)रण वष(cid:330) / Assessment Year : 2016-17 Shetkari Shikshan Prasar a k Vs. DCIT, Exemption Circle, Mandal, Aurangabad.

Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203.

PAN : AAETS0130K Appellant Respondent Assessee by : Shri Prateek Jha Revenue by : S/Shri Ajay Kumar Keshari &

Milind Debaje Date of hearing : 23.04.2025 Date of pronouncement : 22.07.2025 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld.CIT(A)/NFAC for the assessment year 2016-17.

2. The assessee has raised the following grounds of appeal :-

“1. On the facts and circumstance previeling in the case, the Honorable CIT Appeal (NFAC) has erred in confirming the order passed u/s 154 rws 143(3) of the Income Tax Act dated

21.10.2021 passed by Dy.CIT Exemption Aurangabad on 21.10.2021 in as much as he did not considered the grounds of appeal in fair and judicious manner.

2. On the facts and circumstance previeling in the case, the Honorable CIT Appeal (NFAC) has erred in confirming the order passed u/s 154 rws 143(3) of the Income Tax Act dated 21.10.2021 passed by Dy.CIT Exemption Aurangabad on 21.10.2021 in as much as he did not consider facts that the JAO has charged interest u/s 234A and 234B without assuming the Jurisdiction even though, the mistake was not apparent from record to be rectified u/s 154 of the Income Tax Act.

3. On the facts and circumstance previeling in the case, the Honorable CIT Appeal (NFAC) has erred in confirming the order passed u/s 154 rws 143(3) of the Income Tax Act dated 21.10.2021, even though, the claim of the appellant raised in grounds of appeal was supported with the Judicial decisions delivered by the honorable ITAT in the cases of Rushikesh Balbhim Pathare v/s ACIT and Akshar Udyog Ahmednagar v/s ACIT. Thus, the Hon'ble CIT Appeal has not maintained Judicial discipline even though, the aforesaid decision delivered by Hon'ble ITAT Pune was having binding force.

4. On the facts and circumstance previeling in the case, the ld.

CIT A (NFAC), has erred in dismissing the ground of appeal in regard to charging of interest u/s 234A, 234B of the Income Tax Act that, the JAO DCIT Exemption has charged interest by passing the order u/s 154 even though there was no mistake apparent from the record which could be cured u/s 154 as per the legal narratives.

5. On the facts and circumstance previeling in the case, the ld.

CIT A (NFAC), has erred in non adjudication of legal grounds as per section 250(6) when he is duty bound to decide each and every ground of appeal raised by the assessee in appeal either legal or on facts. In the present appeal the CIT A (NFAC) has not given due consideration on the Judicial pronouncement delivered by Jurisdictional Courts.(Ram Vinod Agrawal v/s CIT ITAT Pune SMC Pune) It is requested that the interest charged u/s 234A and 234B may kindly be deleted.

3. Facts of the case in brief are that the assessee is a trust furnished its return of income on 05 November 2016 declaring income at Rs.NIL. The return was processed under section 143(1) of the Income Tax Act. The case was selected for scrutiny under CASS. Statutory notices under section 143(2) and 142(1) were issued and served upon the assessee. The trust is registered under section 12A and section 80G of the Income Tax Act. The assessing officer completed assessment under section 143(3) of the income tax act on 22 December 2018 and made addition of Rs.2,79,02,790/- on ad-hoc basis towards anonymous donation to be taxed under section 115 BBC of the Income Tax Act, since assessee trust was unable to provide complete details of donors. In the computation sheet attached to the assessment order the assessing officer calculated interest under section 234A of ₹ 3,44,352 and interest under section 234B