2022 (12) TMI 209

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.... Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 04 days is condoned in both the appeals. 3. First, I shall take up the appeal in ITA No. 609/PUN/2020 for A.Y. 2015-16. 4. The only issue is to be decided is as to whether the CIT(A) justified in confirming the denial of exemption u/s. 11 of the Act by the CPC Bangalore on account of non-filing of Form 10 within time in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a charitable trust. The assessee claimed exemption u/s. 11 of the Act in the return of income. The CPC, Bangalore denied the said exemption for non-filing of Form 10 within time. Having aggrieved, the asse....

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....f income and it is very much within time. Therefore, the order of CIT(A) is not justified in confirming the order of CPC in denying the exemption u/s. 11 of the Act for non-filing of Form 10 on on-line and it is set aside. Thus, the ground raised by the assessee is allowed. 6. In the result, the appeal of assessee is allowed. Now, I shall take up the appeal in ITA No. 611/PUN/2020 for A.Y. 2017-18. 7. I note that, as discussed above while adjudicating the appeal for A.Y. 2015-16, the Rule 17 came into force from 01-04-2016. Since, the assessment year under consideration is 2017-18, the said Rule is applicable to the year under consideration. Admittedly, the assessee filed return of income on 07-11-2017 and Form 10 is available manu....