2022 (12) TMI 1483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act, is challenged by the present appeal on the following grounds; "Ground no 1: Section 11 of the Income Tax Act On the facts and circumstances prevailing in the case and as per the provisions of the Act, denial of exemption u/s 11 of the Act on account of delay in furnishing the audit report electronically, is not in accordance to the provisions of the Act. The exemption u/s 11 may kindly be granted to the appellant. Ground no 2: Section 143(1) On the facts and circumstances prevailing in the case and as per the provisions of the Act, the disallowance of exemption u/s 11 of the Act on account of delay in furnishing the audit report electronically, is not permissible and notwithstanding that no additions on account of disallowanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r before the Tribunal for reversal of order of assessment on the grounds laid at para 1 hereinbefore. 3. During the course of hearing, the learned counsel for the assessee [for short "AR"] submitted that, the appellant failed to attend the notice 143(1)(a) on account of IT-website technical glitches, which could not allow the appellant to download the notice / communication and vouch the contents therefore and for the reasons it remained non-complied. In support of aforestated claim, the appellant adduced the copy of screenshot placed at "Annexure-7" which remained uncontroverted by the learned departmental representative [for short "DR"]. It is further argued that, the ultimate compliance of submission of audit report was brought to notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aged u/s 11 & 12 of the Act. 6. In the evince of details filed at clause M2 of ITR filed (Internal Page 4 of ITR) on 13/07/2018, it undisputedly establishes that the appellant got its books audited u/s 12A(1)(b) of the Act from M/s S. D. Pednekar & Co which issued & furnished the said audit report on 05/07/2017 i.e. prior to filing of ITR for the impugned AY, however the copy thereof remained to be filed alongwith ITR as well in response to communication u/s 143(1)(a) of the Act on account of technical glitches beyond the control of the assessee and the deficiency came to light only upon service of demand u/s 156 of the Act. Thus, the non-compliance with communication u/s 143(1)(a) of the Act due to IT Website technical glitches was uninte....