2024 (12) TMI 1643

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....evenue : Shri Surender Pal, CIT DR. ORDER PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Exemption), Delhi (hereinafter referred to 'Ld. CIT (E)') dated 14.06.2024 for Assessment Year 2018-19. 2. At the outset, ld. AR for the assessee submitted that the ld. CIT (E) rejected the petition/application filed for condo....

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....rganj, Delhi wherein 95% of the school expenses are borne by Department of Education; 3. That I hereby confirm that for the FY 2017 - 18, all the required data for audit of financials of society was provided to the auditor i.e. CA Sunanda Parvatikar in timely manner accordingly, the audit was completed vide audit report dated 30th Sep 2018 i.e. one month before due date of filing return o....

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.... 7. That I hereby confirm that the matter was immediately taken up with the auditor wherein they confirmed that due to error of omission this form was missed to be filed and have immediately on 16th Nov 2018 filed Form 10B on Income Tax Portal i.e. with a delay of 16 days; 8. That I hereby confirm that there was no mensrea on part of the society for delay in filing of form 10B nor ....

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....s. Further, ld. AR for the assessee, after relying on various case laws submitted in case law compilation, requested that the delay of 16 days may be condoned in view of the peculiar facts and circumstances of the case as explained in the affidavit. 4. On the other hand, ld. DR for the Revenue did not object any serious objection of condoning the delay. 5. Considered the submissions of both ....