2025 (11) TMI 158

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....) Denial of deduction u/s. 11(1)(a) of the Act at Rs. 4,82,850/- for non submission of Audit Report on Form 10B. (ii) Denial of deemed application of Rs. 8,09,074/- exercised on Form No.9A as per clause 2 to Explanation 2 to sub-section (1) for non furnishing of section 11 of Form 9A prescribed under the Income Tax Rules. 3. Brief facts of the case are that the assessee is a trust and furnished return for A.Y. 2016-17 on 29.10.2016. The case being selected for scrutiny through CASS for the reason "Approval obtained u/s. 80G and large increase in total voluntary contributions as per Part B-TI of ITR" followed by serving of statutory notices u/s. 143(2) and 142(1) of the Act. Assessee trust has shown receipts of Rs. 30,66,561/- an....

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....by the assessee Form No.9A furnished online but due to some technical fault the same was not uploaded properly and was not appearing on the e-filling portal. He further submitted that subsequently assessee has furnished Form No.9A again on 15.01.2019 and in view of CBDT Circular No.07/2018 dated 20.12.2018 such delay ought to have been condoned and the claim of deemed application of income deserves to be allowed. Reference also made to the various documents placed in the paper book running into 66 pages. 7. On the other hand, ld. Departmental Representative vehemently argued supporting the order of ld.CIT(A). 8. I have heard the rival contentions and perused the record placed before me. The first issue is regarding denial of claim of ....

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.... the return of income u/s. 139(1) of the Act and therefore the said claim of deemed application of income has been denied. 10. Before me, Ld. Counsel for the assessee has referred to CBDT Circular No.07/2018 dated 20.12.2018. It has been issued by the CBDT regarding condonation of delay u/s. 119(2)(b) of the Act in filing of Form No.10/9A for A.Y. 2016-17 and the same reads as under : "Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016-17 Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter Act) the primary condition for grant of exemption to trust or institution in respect of income derived from property held under such....

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....eligious purpose. 4. Representations have been received by the Board/ field authorities stating that the Form No. 9A and Form No.10 could not be filed in the specified time for AY 2016-17, which was the first year of e-filing of these forms. It has been requested that the delay in filing of Form No. 9A and Form No.10 for AY 2016-17 may be condoned under section 119(2) (b) of the Act 5. Accordingly, in supersession of earlier Circular/Instruction issued in this regard, with a view to expedite the disposal of applications filed by trusts for condoning the delay and in exercise of the powers conferred under section 119(2)(b) of the Act, the Central Board of Direct Taxes hereby authorizes the Commissioners of Income-tax, to ad....