2025 (1) TMI 1595

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.... For the Appellant : Shri G. Sitaraman, CA. For the Respondent : Shri P.M. Senthil Kumar, JCIT. ORDER PER MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order dated 20.01.2025 passed by the Addl/JCIT(A), Udaipur for the assessment year 2020-21. 2. While hearing the stay application, it was brought to our notice by the ld. AR Shr....

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....w of the Assessing Officer, CPC solely on the ground that no audit report in Form 10B was filed before one month of filing return of income. 4. The ld. AR vehemently contended that the assessee filed audit report in Form 10B along with the return of income within due date of filing of return of income on 15.02.2021 and filing of audit report along with return of income before one month is proce....

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.... facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of the Jurisdictional Assessing Officer for fresh consideration to examine the claim of exemption under section 11 of the Act with reference to the audit report in Form 10B. Thus, the order of the ld. CIT (A) is not justified and set aside. The assessee is at liberty file any det....