Assessee cannot be published for its bona fide mistake in registering as local authority instead of AOP

Deorah Nahala Baikanthapur SKUS Ltd Vs ITO (ITAT Kolkata) The ld. Counsel for the assessee has submitted that the assessee mistakenly registered itself as ‘local authority’ with the Income Tax department (PAN) and not as ‘association of persons’ (AOP). Therefore, the TDS amount of Rs.2,19,21 1/- claimed in the return of income has been denied to the assessee. I find that there is no discussion on this issue in the assessment order. This issue was raised for the first time before the CIT(A). However, the ld. CIT(A) declined to interfere by observing that there is no discussion about thi...