2025 (3) TMI 1850

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....in allowing relied to the assessee on the basis of timely filing of Audit report whereas the assessee has e-filed its Audit report in Form 10B belatedly after the extended due date of October 7, 2022." 3. Briefly the facts of the case are that the assessee is a Charitable Trust registered u/s 12A of the Act, both under the old provisions and under the amended provisions applicable w.e.f assessment year 2022-23. Copy of Provisional Registration Certificate issued by Pr. Commissioner of Income Tax Dated 21.5.2021 which is valid from assessment year 2022-23 to assessment year 2026-27 is placed on record. 3.1 The assessee trust is running a hospital and its income is exempt u/s 11 and 12 of the Act. The exemption is allowed to the assesse....

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....udit report in Form 10B belatedly after the extended due date of October, 7, 2022." 6. The Ld. DR had submitted that in the present case the assessee has filed the Audit Report on 12/10/2022 where as it should have been filed prior thereto. For the above said purposes she had filed two documents i.e Acknowledgement Receipt of Income Tax Forms, copy of which is reproduced below: Based on these documents, it was submitted that the assessee is not entitled to any relief from the tribunal, as the assessee failed to, file the audit report within the time granted by the board. 7. Per contra, the Ld. AR had drawn our attention to para 7.1.3 and 7.1.4 of the order passed by the Ld. CIT(A) which is to the following effect: 7.1.3 Gr....

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...., 2022. The Audit Report on Form No. 10B was submitted on September 25. 2022, well within the prescribed timeline. Moreover, the Central Board of Direct Taxes (CBDT) had extended the deadline for filing the Return of Income to November 7, 2022, as per Circular No. 19/2022 in F.No.225/49/2022/ITA-11 dated September 30, 2022. Therefore, the date of filing Audit Report in Form 10B also got extended upto October 7, 2022. Hence, there was no delay in "filing the Audit Report. 7.1 It was submitted that in the present case the assessee has filed the Audit Report on 25/09/2022, well within time and our attention was drawn to the Audit Report filed after obtaining it from system of the Revenue. It was submitted that there was no delay in filing t....

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....prescribed by the act and therefore in our considered opinion the assessee is entitled to the relief claimed by it. We do not find any infirmity in the order passed by the Ld. CIT(A) and therefore we upheld the order passed by the Ld. CIT(A). 8.1 In the light of above we are of the considered view that there is no substance in appeal of the revenue and accordingly the order passed by the Ld CIT(A) is upheld and the appeal of the Revenue is dismissed. 9. In the result, appeal filed by the Revenue is dismissed. Order pronounced in the open Court on 10/03/2025. ============= Document 1 Acknowledgement Receipt of Income Tax Forms (Other Than Income Tax Return) e-Filing Anywhere Arytre Income Tur Deçatrest, Government of indi....