TaxTMI 
TaxTMI 
2023 (10) TMI 907
X X X X Extracts X X X X
X X X X Extracts X X X X
....)-2, Jalandhar [in brevity the CIT(A)], the order passed U/s 263 & 250(6) of Income Tax Act, 1961 (in brevity the Act) respectively. The assessment orders were framed by the ld. CPC & ITO, Exemption, Jalandhar (in brevity the AO). ITA 87/ASR/2022 2. The assessee has taken the following grounds: "1. That the order dated 29.03.2022 passed under section 263 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Exemptions) Chandigarh in ITBA/COM/F/17/2021-22/1041932512 (1) is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, ld. Commissioner of Income Tax (Exemptions) gravelly erred in re-opening the assessment framed under section 143(3) read with section 147 of the Income Tax Act, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-2, Jalandhar gravelly erred in treating Appeal No. 2/10002/18-19/CIT(A)/ Jal dated 02.04.2019 as having appeal filed again on the same facts as order in Appeal no. 2/10014/16-17/CIT(A)/Jal dated 28.03.2018 whereas the appeal no. 2/10002/18-19/CIT(A)/Jal dated 2.04.2019 was against the intimation order dated 17.03.2018 passed under Section 143(1) of the Income Tax Act, 1961 in respect of revised return and the earlier appeal decided was in respect of intimation order dated 30.03.2017 under Section 43(1) regarding original return filed. 3. That in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-2, Jalandhar gravelly ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....61, although the appellant had electronically filed the audit report in Form No. 10BB in response to notice section 139(9) on 19.04.2017 and also before the ld. Assessing Officer on 07.09.2018. 5. That the appellant craves to add, amend or alter any ground of appeal before or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal, Amritsar." 3. The brief fact of the case is that assessee is an educational institute, which is existing solely for the purpose of education. The assessee has been granted exemption u/s. 10(23C)(vi) of the Act by the ld. CIT(E) for assessment year 2012-13. The assessment was competed u/s. 147 of the Act. After assessment. the ld. CIT(E) issued notice u/s. 263 and di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sessee duly filed form no. 10BB on 19.04.2017. The claim of exemption was rejected by the ld. AO for delayed submission of Audit Report. The assessee filed appeal before the ld. CIT(A) by challenging the assessment order. The ld. CIT(A) rejected the grounds of appeal of the assessee. Being aggrieved assessee filed appeal before us related to A.Y. 2012-13, 2015-16 & 2016-17 for adjudication. 4. The ld. AR submitted written submissions in all three years which are kept in the record. ITA 87/ASR/2022 for Assessment Year 2012-13: The ld. AR placed the submission as follows: "In the Show Cause Notice, it is alleged that during the A.Y. 2012-13, the Government grant received by the assessee was less than 50% of the total receipts, the exemp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he ld. DR vehemently argued and relied on the order of the revenue authorities. 6. We heard the rival submissions and considered the documents available in the record. For adjudication for A.Y 2012-13, the ld. CIT(E) had utilised the power beyond jurisdiction. The Rule 2BBB was not applicable during the impugned assessment year. No prospective effect is allowed related to this Rule. The ld. AR of the assessee respectfully relied on the order of Tolani Education Society v. Deputy Director of Income-tax (Exemptions) - I(2), Mumba, [2013] 30 taxmann.com 165 (Bombay). The relevant paragraph is extracted as below. "14. In the circumstances, and for these reasons, we have come to the conclusion that the Chief Commissioner of Income-tax was in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of afresh. We are not expressing any views on the merits of the case so as to limit the appellate procedure before the Ld. CIT(A). Needless to say, the assessee should get a reasonable opportunity of hearing for setting aside proceedings. 8.1. So, appeal of the assessee for AY 2015-16 is allowed for statistical purpose. 9. For A.Y. 2016-17, the ld. AR placed CBDT circular F. No. 197/135/2020-ITA-1, Circular No. 19/2020 dated 3rd November 2020. The relevant paragraph of CBDT Circular is extracted as below: "Representations have been received by the Board/field authorities stating that Form No. 10BB could not be filed along with the return of income for A.Y. 2016-17 and A.Y. 2017-18. It has been requested that the delay in filing of Form ....