2020 (8) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Mr. J. Narayanaswamy, Senior Standing Counsel For Respondent : Mr. R. Sivaraman J U D G M E N T (Judgment of the Court was delivered by Dr.Vineet Kothari,J) The Court was held by Video Conference as per the Resolution of the Full Court dated 03 July 2020, by Judges at the respective residence and the counsel, staff of the Court appearing from their respective residences.   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision of the Delhi High Court which is squarely applicable to the facts of the present case, the assessee can file Form NO.10 in the course of reassessment proceedings. Since the lower authorities have not considered Form NO.10 which was filed along with the return of income in response to notice under section 148 and completed the assessment denying exemption under section 11, we set aside the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law. 10. In the result, both the appeals of the assessee are allowed for statistical purposes." 4. The Tribunal in its impugned order has only remanded the case back to the Assessing Authority to take into consideration Form No.10 filed by the Assessee belatedly about the accumulation of income by the respondent Assessee, which is a Registered Society entitled to exemption under Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are of the opinion that even otherwise we are satisfied that against the impugned order of the learned Tribunal, no question of law arises for our consideration under Section 260A of the Act, since a Coordinate Bench has already held that Form No.10 filed belatedly could be taken into account by the Assessing Officer and has remanded the case back to the Assessing Authority in the case of "Chandra....