intimation

Which section they have refered in the intimation ?

intimation ( incorrect claim u/c 143 (1) (a) (ii)

No. the section for disallowance. ?

Subject: Communication from CPC for the PAN AAETA1125C and AY 2017-18.


Incorrect Claim  u/s 143(1)(a)(ii


Error Descripttion 


As per Section-12A(1)(b) of Income tax

Act read with 1st Proviso to Rule 12(2) of

the Income Tax Rules,  where the total

income of the trust or institution without

giving effect to the provisions of section

11 and section 12 exceeds the maximum

amount which is not chargeable to income

tax, the audit report in Form-10B has to be

E-filed along with the return of income.

Since assessee has not E-filed the Audit

Report in Form 10B along with or before

filing of the Return of income, the

exemption u/s-11 .i.e.  sr.no 1 & Sl. No. 4i

to 4viii in Schedule Part B-TI is not

allowed.

Okay. So form 10B is not filed or is filed after due date. You have to pay tax on total income.

dear sir

did not file 10 b because ay 2017-18 donation received 380473 only but donation paid 658535 so that not filed

You cannot set off the donations. Donation received is above basic limit.

Alternatively, If the donation paid is eligible for deduction u/s 80G, make a request for rectification and claim it under chapter VIA, not as application of income of the trust.

dear sir,

ay 2014-15 income over expenditure 3576
ay 2015-16 income over expenditure 164259
ay 2016-17 income over expenditure 95870
ay 2017-18 income over expenditure (- 278064)

all are bank transaction only they use only help to poor people they donate received amount only

thanks

Fresh claims of Deduction - revise return till 31 March 2019.