2025 (2) TMI 1265

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....ent appeal before me. In this regard, Ld. AR has taken my attention to the application for seeking condonation of delay, whereas, it is submitted that during the period of preparation of appeal, the chartered accountant (CA) of the assessee was admitted to hospital for cardiac arrest and therefore he was advised complete one month bed rest and in this regard the assessee has also filed supporting affidavit and the documents of admission of the chartered accountant in the hospital. 3. On the other hand LD DR has not filed any counter affidavit to controvert the contents of the application for seeking condonation of delay. 4. Therefore, considering the contents of the application and taking into account the illness of the chartered acco....

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....in the Income Tax Return and the audit was also obtained timely. These evidences were also produced along with form 35 which have been listed in CIT order. 5. The Ld. CIT(A) failed to appreciate the facts that the learned Deputy Director of Income tax, C.P.C., Bangalore was not justified in disagreeing with response submitted while processing income tax return u/s143(1) (a) of income tax Act 1961 by not allowing exemption of income for application of income of Rs. 11,65,496/-. 6. The basic ground in the present appeal is with regard to challenging the action of the revenue authorities disallowing the exemption of income, on account of the fact that form 10B could not be uploaded within the prescribed time. 7. In this regard, ....

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.... condonation of delay in uploading audit report to jurisdictional Commissioner of Income-tax exemption, which also goes to show that there was indeed technical glitches in the software. I have gone through the CBDT circular number 16/2024 dated 18/11/2024 where in powers for condonation of delay in uploading form 10B has been delegated to the respective officers of the department. This fact alone makes it clear that there were technical glitches and the assessee was prevented with the 'sufficient cause' for not filing the requisite form within time. Thus, in my view the reason for not filing form 10B was beyond the control of the assessee. Since these type of difficulties were being faced by different applicants. Therefore, CBDT vide their ....