{"id":29635,"date":"2022-09-11T20:39:53","date_gmt":"2022-09-11T15:09:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=29635"},"modified":"2022-09-11T20:39:53","modified_gmt":"2022-09-11T15:09:53","slug":"demand-u-s-1431-raised-by-cpc-for-a-charitable-trust-for-ay-2021-22","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/demand-u-s-1431-raised-by-cpc-for-a-charitable-trust-for-ay-2021-22\/","title":{"rendered":"demand u\/s 143(1)  raised by CPC  for a charitable trust for AY 2021-22"},"content":{"rendered":"<p>Respected sir,<\/p>\n<p>A charitable trust regd u\/s 12A failed to file audit report in form 10B before the due date for filing tax audit report. However it filed tax audit report before filing return of income and filed return within due date for filing ITR.\u00a0 \u00a0 CPC\u00a0 while processing u\/s 143(1) has not allowed the entire expenditure as application of income and treated the gross receipts as taxable income and taxed accordingly.\u00a0 in the intimation no reason given for the disallowance.\u00a0 for filing appeal what grounds can be taken and\u00a0 apart from appeal , any other alternative remedy available . Kindly enlighten.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[683,34],"class_list":["post-29635","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-audit-report","qa_tag-charitable-trust"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/29635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29635"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=29635"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=29635"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=29635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}