TaxTMI 
TaxTMI 
2018 (8) TMI 1874
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....Respondent : Shri V.K.Gurunathan, Advocate. ORDER Per JASON P BOAZ, AM: This appeal by Revenue is directed against the order of the CIT(A), Mangalore, dated 09/01/2018 for assessment year 2015- 16. 2. Briefly stated, the facts relevant for disposal of this appeal are as under:- 2.1 The assessee is a Trust registered u/s 12A of the Incometax Act, 1961 [in short 'the Act']. For assessment yea....
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....tempts were made to file Form No.10 electronically, but due to technical reasons, the same could not be uploaded. Form No.10 was duly filed before the AO on 30/09/2015, as per the acknowledgment of the O/o ITO Exemption, Ward-1, Mangalore. The AO rejected the assessee's rectification application vide order dated 22/02/2016. 2.3 Aggrieved by the order of the AO dated 22/02/2016 rejecting its rect....
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....e Act. In this context, revenue contends that the ld. CIT(A) ought not to and was not empowered to allow the assessee's claim as it did not comply with the provisions of section 11(2) of the Act r/w Rule 17 of the Income-tax Rules, 1962 [in short 'the Rules'] which required the assessee to file Form No.10 electronically along with the return of income and which the assessee failed to do. The ld. D....
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....e electronically, but due to technical glitches, was unable to do so, and therefore, since it was left with no other option, Form No.10 was filed before the AO manually on 0/09/2015 and receipt thereof was duly acknowledged. In these undisputed circumstances, we are of the view that the assessee was left with no other option than to file Form No.10 manually with the AO when it became impossible to....