TaxTMI 
TaxTMI 
2024 (9) TMI 633
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....961 (hereinafter referred as 'the Act'), by DCIT, CPC, Bengaluru (hereinafter referred to as the CPC). 2. The assessee has come in appeal challenging the impugned order of the CIT (E) before whom the assessee had challenged the disallowance of the exemption claimed u/s 11 of the Act. The assessee is a registered society registered under Societies Registration Act 1860 vide registration no. S-13904 of 1983 dated 05 October 1983 and is running a primary school recognised by Municipal Corporation of Delhi. The assessee is registered under section 12A read with section 12AA(1)(b) of the Act since 05 October 1983. The assessee has claimed to have been regularly filing its return and claiming exemption under section 11 of the Act. The assessee s....
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....ABTS4159DE20211 was granted from A.Y. 20222023 to A.Y. 2026- 2027. Hence the appellant is eligible for claiming exemption under section 11 for the A.Y. 2022-2023 under appeal. ii. The trust or institution registered u/s 12A/12AA/12AB has not E-filed the Audit Report in Form 10B at least one month prior to the due date for furnishing return u/s 139(1). Hence the exemption claimed in Sr. no. 6i to 6vii of part B1 part B-TI is not allowable in accordance with the provisions of section-12A(1)(b) of the Income Tax Act. To which assessee responded: The appellant fled the audit report in form no. 10B with the Income Tax Return fled. The audit report could not be E-filed at least one month prior to the due date for furnishing return because of ....
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.... page No. 20) but the same was e-filed on dated 07/11/2022. Further the audit report could not be E-filed at least one month prior to the due date for furnishing return because of the reason that the staff of auditor who was entrusted to upload and file the audit report on Income Tax Portal did not file the same due to some technical problem and filed it on 07.11.2022. The Certificate in this regard from our auditor is filed. (Page no. 29. 4. The ld.CIT(E) had dismissed the appeal with the following relevant observations:- "5. Observation of this office:- 5.1 In the instant case, the return of income was processed by denying claim of exemption as the required form 10B was not submitted within the due date i.e. u/s 139(1) of the Act. In....
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....VA SAMITI VS. ITO IN ITA NO. 2225/MUM/2022 DTD. 08.12.2022 OF MUMBAI ITAT; (ii) GYANDEEP CHARITABLE TRUST VS. ITO IN ITA NO. 555/AHD/2023 DTD. 03.01.2024 OF AHMEDABAD ITAT; (iii) ITO VS. PAPATHIYAMMAL PITCHAI EDUCATIONAL TRUST IN ITA NO. 18/CHNY/2023 DTD. 19.10.2023 OF CHENNAI ITAT; & (iv) HARI GYAN PRACHARAK TRUST VS. DCIT IN ITA NO. 245/AHD/2021 DTD. 16.06.2023 OF AHEMADABAD ITAT 5.1 The ld. DR submitted that CIT(E) had no power to condone delay and that condonation application was filed separately. 6. After taking into consideration the facts and circumstances and submissions made before us, we find that Form 10B was based on the audit report prepared on 30th September, 2022. The fact of registration u/s 12A and approval u/s 80G ....