TaxTMI 
TaxTMI 
2025 (6) TMI 902
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.... a. Considering the written submissions furnished in appeal. b. Affording an opportunity of hearing as was requested in writing. c. Adjudicating all the grounds being Ground No. 1 to 4 contested before him. Ground No. 2: Dismissal of appeal by CIT(A) without adjudicating Ground no. 2 to 4 The ld. CIT(A) erred in laws and facts in passing the order u/s 250 dt. 18.02.2025 and dismissing the appeal without adjudicating ground no. 1 to 4 contested before him in an appeal filed u/s 246A before him which ground were duly raised, contested and the fact relating to which were recorded in the statement of facts. Your appellant prays that the said ground of appeal 1 to 4 be adjudicated and allowed after hearing your appellant. 1(a) Denial o....
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....ility of exemption under section 11. The assessee filed its return of income within due date for A.Y. 2018-19 i.e. on 26.09.2018. The assessee also filed audit report under Bombay Public Trust Act and in Form 10B dated 25.09.2018. The facts regarding audit report in Form 10B was disclosed in part A of ITR-7 filed on 26.09.2018. The audit report was uploaded digitally on ITBA portal on 27.06.2019. The assessee also filed application under Rule 17B to CIT(E) on 12.12.2019 for condonation of delay, if any, in uploading Form 10B. Report in Form 10B was also filed with the Assessing Officer/ Central Processing Centre (CPC) at the time of processing return of income of assessee. The CPC determined total income of Rs. 3.56 crore without issuing ma....
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.... Tribunal is a continuation of an assessment proceedings and submission of Form No.10 before the Tribunal can be treated as sufficient compliance under the provision of section 11(2) of the Act. The ld AR of the assessee submit that uploading Form 10B before return of income is merely procedural defect which is rectifiable and in case such audit report was available with the assessing officer at the time of assessment the benefit of exemption under section 11 cannot be denied if otherwise assessee is eligible for such claim. But ld. CIT(A) simply dismissed the appeal of assessee by holding that application of assessee for condonation of delay in filing audit report is pending before CIT(E) and in absence of order of condoning delay he has n....
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....9.2018. The assessee obtained report in Form 10B on 25.09.2018, however form 10B was uploaded on ITBA system only on 27.06.2019. The assessee filed application for condonation of delay before CIT(E) on 12.12.2019. At the time of hearing, it was disclosed by ld. AR of the assessee that application for condonation of delay in filing Form 10B still has not been decided by CIT(E). We find that CBDT in its Circular No. 3 of 2020 directed that where there is delay upto 365 days in filing Form No. 9A and Form 10 for A.Y. 2018-19 or for any subsequent assessment year, the Commissioner of Income Tax were authorised to admit such belated applications of condonation of delay. We find that co-ordinate benches of Tribunal and High Courts in a series of ....