2025 (12) TMI 330

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....ri Alpesh Parmar, CIT-DR ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the office of the Commissioner of Income Tax (Appeals) (NFAC) Addl/JCIT (A)-2, Ludhiana [hereinafter referred to as 'CIT(A)'] dated 30/12/2024 passed for Assessment Year (AY) 2019-20. 2. There is a short delay of four days in filing the present app....

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....herefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal. 4. Brief facts of the case are that the assessee is a charitable-trust registered u/s.12A of the Income Tax Act, 1961 (her....

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....eport in Form 10B before the due date as mandated in the Income Tax Act for filing of the same. He further observed that the due date of furnishing of the ITR for AY 2019-20 was 31/10/2019 and, accordingly, due date of furnishing of Form 10B was 20/09/2019, i.e. prior to one month before due date for furnishing return u/s.139(1) of the Act. He observed that the assessee, however, had filed the For....

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....ttention to relevant provisions of section 44AB of the Act, has demonstrated that as per the Explanation provided therein, the specified date for furnishing of Audit Report for AY 2019-20 was the same as due date for filing of return of income, i.e. 31/10/2019, and not one month prior to the date for filing of return. That the amendment requiring an assessee to file the Audit Report in the prescri....