TaxTMI 
TaxTMI 
2022 (10) TMI 1116
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....ecision of Hon'ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 16 days are condoned. 3. The ld. AR, Shri Mahavir Atal drew my attention to the additional grounds of appeal raised under Rule 11 of ITAT, Rules vide letter dated 14- 10-2022. He submits that the additional ground Nos. 1 and 2 may be taken up as preliminary grounds as it requires no fresh examination of the facts of the case. The ld. DR, G.J. Ninawe did not report any objection in taking up the said additional grounds of appeal. The additional ground Nos. 1 and 2 raised by the assessee reads as under : "1. Whether on the facts and circumstances of the case the disallowance of exemption under section 1....
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....orm 10B along with return of income but failed to file the same. The CPC correctly denied exemption u/s. 11 of the Act for not filing the Form 10B. The CIT(A) considering the submissions of assessee and on an examination of record, justified in holding that the assessee failed to furnish the statement referred to in clause (a) of section 11(2) of the Act on or before the due date specified in section 139(1) of the Act. He vehemently supported the order of CIT(A). 6. Heard both the parties and perused the material available on record. I note that the assessee filed return of income on 02-01-2017 vide e-filing acknowledgment No. 580267610020117. In terms of the said return of income, the assessee received communication on 04-04-2017 by err....
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....017. In spite of same, the CPC, Bangalore vide order dated 03-01-2018 denied exemption u/s. 11 of the Act. The CIT(A) vide para 5.2 of the impugned order held the statement referred to in clause (a) of section 11(2) is not furnished on or before due date specified in section 139(1) of the Act and confirmed the order of CPC in denying exemption u/s. 11 of the Act for failure to file return of income within due date before specified u/s. 139(1) of the Act. The ld. AR placed on record Circular No. 10/2019 dated 22nd May, 2019 issued by the CBDT with a subject condonation of delay in filing of Form 10B for years prior to A.Y. 2018-19. On perusal of the said circular it is clear that the delay in filing of Form 10B for A.Ys. 2016-17 and 2017-18 ....
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....from communication dated 04-04-2017 issued by the CPC, Bangalore which is on record at pages 12 and 13 of the paper book. The assessee obtained audit in Form 10B on 03-11-2016 and the hard copy of such audit could not be uploaded for want of access to the Income Tax official website, but however, the said Form 10B was uploaded along with return of income filed on 04-05-2017 which is evident from pages 15 to 19 of the paper book, but the CPC did not consider the said audit in prescribed form in Form 10B in its order dated 03-01-2018 which is clearly evident from pages 1 and 2 of the paper book. Therefore, the question arises whether the CIT(A) is justified in confirming the denial of exemption u/s. 11 of the Act made by the CPC for not filin....