T.R. Senthil Kumar ORDER
T.R. Senthil Kumar, Member (J)
1. This appeal is filed by the Assessee as against the appellate order dated 14-02-2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "NFAC"), arising out of the assessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year (A.Y) 2011-12.
2. The brief facts of the case is that the assessee is a religious Trust duly registered u/s. 12A of the Act vide order dated 11.12.1979. For the Assessment Year 2011-12, the assessee Trust has not filed the original Return of Income within the due date as prescribed u/s. 139(1) of the Act. Therefore the assessee filed an application dated 28.03.2014 u/s. 119(2)(b) of the Act before CIT-III, Vadodara to accept the belated Return of Income and condone the delay in filing the above return and issue refund of TDS amount, that application was pending disposing. In the meantime, the assessee case was reopened by issuing a notice u/s. 148 dated 28.03.2018. In response, the assessee Trust filed its Return of Income with Audit Report in Form 10B on 26.04.2018 declaring Nil income and claiming refund on TDS. The Assessing Officer found that the source of income of the Trust was interest income and donation. The assessee Trust has shown gross receipt of Rs. 1,26,65,692/- and has applied income of Rs. 1,30,73,719/- for Revenue expenditure towards objects of the Trust. Thus the A.O. verified the details and accepted the Nil income filed by the assessee, but has not issued refund of Rs. 2,60,900/- being TDS from interest income.
3. Aggrieved against the same, the assessee filed an appeal before Ld. NFAC and claimed issuance of refund as per Section 237 of the Act and relying upon on various case laws. However the appeal filed by the assessee was dismissed on the ground that the assessee failed to file regular Return of Income within the prescribed time limit u/s. 139(1) of the Act. So the return filed in response to notice u/s. 148 is treated as the return filed by the assessee Trust for the first time. The reopening of assessment is made for the benefit of the Revenue and not for the benefit of the assessee and therefore relying upon the Apex Court Judgment in the case of CIT vs. Sun Engineering Works Pvt. Ltd. MANU/SC/0707/1992 : 64 taxmann.com 442 denied the refund due to the assessee. Further the Ld. NFAC held that it has no power to condone the delay in filing the original Return of Income u/s. 119(2)(b) of the Act. Thus the appeal filed by the Assessee was dismissed.
4. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal:
1. Order issued by Learned (A) is bad in law as well as on facts
2. Learned CIT (A) erred in confirming the order of learned Assessing Officer and not granting refund of Tax deducted at source of Rs. 260900 considering proceedings u/s 147 are for benefits of revenue. He ought to have granted the refund of Tax deducted at source CIT (A) erred in parting a remark that Jurisdiction to considering the facts of a case.
3. Learned condone delay in filing of return u/s