2022 (8) TMI 1372

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....d against the order of Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 02/09/2021 for the assessment year 2018-19. 2. Shri Jayesh Dadia appearing on behalf of the assessee submitted that the assessee is a Charitable Trust and registered under section 12AA of the Income Tax Act, 1961 ( in short ' the Act'). In the preceding assessment y....

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....al of assessee merely on the ground that audit report in the prescribed form was not filed along with the return. The ld. Authorized Representative of the assessee further submitted that the assessee had uploaded the audit report in Form-10B on 18/04/2020, at the time of filing appeal before the CIT(A). The ld. Authorized Representative of the assessee submitted that if the audit report is accepte....

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.... the Act. Since, the assessee has failed to furnish audit report along with return of income, the condition as laid down under the provision of the Act has not been complied with, hence, the Assessing Officer and CIT(A) have rightly rejected assessee's claim of deduction under section 11 of the Act. 4. Submissions made by rival sides heard, orders of authorities below examined and the case law on....

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....e has placed on record Audit Report dated 19/10/2018 in the prescribed Form 10B at page 15 of the Paper Book. The assessee after receiving the intimation under section 143(1) of the Act uploaded the Audit Report on 18/04/2020 in First Appellate proceedings. 5. In my considered view non-filing of Audit Report in Form 10B along with Return of Income is merely a procedural defect which is rectifiabl....