2024 (7) TMI 1781

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....: Ms. Jancy Elizabeth Rani. Sr. DR ORDER PER RENU JAUHRI, AM: The appeal is filed by the assessee against the order of Addl. Commissioner of Income Tax (Appeals)-2, Lucknow (in short "Addl. CIT(A)") passed u/s 143(1) of the Income Tax Act, 1961 (in short "the Act"). The assessee has raised the following grounds of appeal: The Appellant prays that the additions made to the Income ....

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....the Act and made addition of Rs. 28,90,892/- by disallowing the entire expenditure claimed as deduction u/s 11 of the Act on the ground that Form No. 10B had not been filed before the due date. The Ld. Addl. CIT(A), Lucknow dismissed the appeal on the ground that the AO as well as Appellate authorities do not have the power to grant condonation of delay in filing Form No. 10B. 3. Before us, the....

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....e's foregoing sole substantive grievance in principle. This is for the precise reason that not only there is no denial from the Revenue side that the due date of filing return had been extended [or the assessee's return itself is not time barred) but also the relevant Form-10B audit report stood uploaded well with the return and indeed during the course of processing itself. We accordingly....