Applicability of section 234a,234b & 234c

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Dushmanta Rana (Querist)
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01 January 2019 A trust having 12A & 80G Filed Return for the Assessment Year 2016-2017 on 02/01/2018 and at the time of Computation U/s. 143(1) we found that the Amount which was applied to charitable or religious purpose in India during the previous year relevant account was 60978035/- and Amount accumulated or finally set apart for application of charitable or religious purpose (15% of Total income) i.e.10760829
Total 71738864/- which they added as Taxable Income and for the same total tax liability U/s. 143(1) is now 37603140 after addition of Section 234A,Section 234B & Section 234C.
Though the Return was filed U/s. 139(4A)
Now i am doubt that as the return was filed after due date that's why at the time of computation U/s. 143(1) the Department disallowed the total expenditure for Rs. 71738864/- ?
PLease guide me for the same and what should be the next procedure as yesterday I received the CPC order U/s. 143(1).

Z (Expert)
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01 January 2019 "Now i am doubt that as the return was filed after due date that's why at the time of computation U/s. 143(1) the Department disallowed the total expenditure for Rs. 71738864/- ?"

This case relates to the F.Y. 15-16, at that time S.12A(1)(ba) was not into the Act and the amendment made by the Finance Act is not retrospective but is prospective in nature. The notice should not have come by reason of the delayed filing of the ITR.

S.12A. (1)(ba), which stipulates that for claiming the benefit of S.11, inter se, the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139, within the time allowed under that section.

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Dushmanta Rana

Dushmanta Rana (Querist)
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02 January 2019 Thank You
Then I think there is no was to escape from this situation

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Z (Expert)
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02 January 2019 This notice could be erroeneous. You must talk to your AO. S.12A(1)(ba) was not applicable in respect of the period covered by the notice.

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Dushmanta Rana

Dushmanta Rana (Querist)
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02 January 2019 Thank You for your suggestion...