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3. Facts of the case in brief are that the assessee is a trust furnished its return of income on 05 November 2016 declaring income at Rs.NIL. The return was processed under section 143(1) of the Income Tax Act. The case was selected for scrutiny under CASS. Statutory notices under section 143(2) and 142(1) were issued and served upon the assessee. The trust is registered under section 12A and section 80G of the Income Tax Act. The assessing officer completed assessment under section 143(3) of the income tax act on 22 December 2018 and made addition of Rs.2,79,02,790/- on ad-hoc basis towards anonymous donation to be taxed under section 115 BBC of the Income Tax Act, since assessee trust was unable to provide complete details of donors. In the computation sheet attached to the assessment order the assessing officer calculated interest under section 234A of ₹ 3,44,352 and interest under section 234B of ₹ 28,40,904, however in the assessment order nothing was mentioned regarding charging of interest under section 234A and section 234B of the Income Tax Act. The Demand raised in this assessment order of ₹ 1,17,94,108 was deposited by the assessee. Subsequently it was found by the AO that the income of the assessee is more than Rs.1 crore therefore applicable 12% surcharge remained to be levied in the computation of income and calculation of interest under section 234A and 234B also needs to be revised accordingly. Hence the AO issued notice under section 154 of the Income Tax Act. Since the assessee remained absent learned assessing officer passed rectification order on 21 October 2021 and Levied surcharge at the rate of 12% and also revised interest calculation u/s.234A to ₹ 3,86,264 and interest u/s.234B to ₹ 31,86,677/-. Against the above rectification order, the assessee preferred appeal before the learned CIT(Appeal)[NFAC].