2024 (2) TMI 1171

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..... CIT(Appeals) has grossly erred in confirming the addition of Rs. 3,34,32,351/- to the total income of the appellant Trust by the CPC without considering the factum of non adherence to the conditions of section 143(1). 2. The Ld. CIT (appeals) has grossly erred in not considering that the appellant Trust had already complied with the filing of audit report in form I0B in terms of the Circular No. 10/2019 (F. No.197/55/2018-ITA-I), dt. 22-5-2019 modified with the Circular No. 7/2021 (F.No. 197/49/2021 -ITA-1), dt. 26-3-2021 and the time limit for passing the order of condonation in filing of audit report by the PCIT(E ) had already expired. 3. The Ld. ClT(Appeals) has grossly erred in his faliure to consider the case of M/....

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..../2022 dismissed the appeal filed by the assessee. As against the order dated 13/05/2022, the Assessee preferred the present Appeal on the grounds mentioned above. 5. The Ld. Counsel for the assessee submitted that the Ld. CIT(A) has grossly erred in confirming the order made by the CPC without considering the factum of non-adherence to the conditions of Section 143 (1) of the Act. Ld. Counsel stated that the appellant's trust has already complied with the filing of Audit Report in Form No. 10B in terms of Circular No. 10/2019 dated 22.05.2019 modified with the Circular No. 7/2021 dated 26.03.2021 and the time limit for the passing of order of condonation in filing of the Audit Report by the PCIT (Exemption) had already expired. The Ld. C....

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....filed a letter for condonation of delay uploading the Form 10B along with certificate from auditors explaining the reason for delay and hard copy of Form No. 10B was sent through registered post to the Jurisdictional Commissioner of Income Tax (Exemptions). Thus, it can be safely construed that the Revenue has rejected the plea of the Assessee based on mere technicalities and it is not the case of the Revenue that the Audit Report was not ready as on the date of filing of the return or Assessee is not eligible for any other reason for claiming charitable status by claiming application of income for charitable purpose u/s 11 & 12 of the Act. 8. The Hon'ble High Court of Delhi in the case of Pawan Kuamr Agarwal Vs. CIT in ITA No. 199/2014 ....

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....ding by way of appeal or revision. Necessarily, this power extends even at the stage of the appeal and the further appeal to the ITAT. Even after such decision, it is open to the AO to amend the intimation under Section 143 (1) if the circumstances so warrant. We are wholly agreement with the decision in Sam Global's matter (supra) that the technicalities in the given circumstances of the case ought not to obscure the justice. The justice demands, in the peculiar facts of the case, that there is no impediment to relief. That appears to have been overlooked in entirety by the lower authorities and the Tribunal had failed to notice that the controlling expression in Section 154 is not "an error" which is somewhat coloured by the exercise of p....