TaxTMI 
TaxTMI 
2025 (3) TMI 1995
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.... we have heard the DR, and decided to pass order on the material available on the record 2. Brief facts of the case of the assessee are that the assessee being a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal filed its return of income declaring total income of Nil after claiming exemption of its income u/s 11 and 12 of the act. The AO completed the assessment and computed the income of the assessee at Rs. 18,60,958/- by denying the claim u/s 11 and 12 of the Act. 3. Aggrieved by the said computation the appeal has been filed by the assessee before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed on the ground that there was a delay of 10 days in uplo....
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.... days in uploading the report in form no. 10B of the portal. In this context, we have gone through the several orders passed by the tribunal. In the case of Kaydee Foundation vs. ITO in ITA No. 1774/kol/2024 for AY 2022-23 dated 31.12.2024 Kolkata Bench has held that filing of form no. 10B is procedural in nature and that can be condoned. In the case of Manav Seva Trust vs. CIT(E ) in ITA No. 909/Kol/2024 dated 26th July, 2024 Kolkata Bench has discussed this issue at length and passed order in favour of the issue, the relevant portion of order is reproduced here in below:- "3. We have considered the submissions by both the ld. A/R and ld. D/R and also perused the orders of ld. AO and the ld. CIT(A). Ld. A/R has relied on the case ....
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....s returns and Form 10B for AY 2015-16, for AY 2017-18 to AY 2021-22 within the due dates. On this ground alone, delay condonation application should have been allowed because the failure to file returns for AY 2016-17 could be only due to human error. Even in the impugned order, there is no allegation of mala fide. As held by the Gujarat High Court in Sarvodaya Charitable Trust v. ITO (Exemption) [2021] 125 taxmann.com 75/278 Taxman 148, the approach in the cases of the present type should be equitious, balancing and judicious. Technically, strictly and liberally speaking, Respondent No.1 might be justified in denying the exemption by rejecting such condonation application, but an assessee, a public charitable trust with almost over thirty ....
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....rm 10B. [Para 8] ■ Having considered the matter in its entirety, one is satisfied that the delay was not intentional or deliberate. Petitioner cannot be prejudiced on account of an ignorance or error committed by professional engaged by Petitioner. Respondent No.1 ought to have exercised the powers conferred. [Para 9] ■ In the circumstances, this Writ Petition has to be allowed and is hereby allowed in terms of prayer clause. ■ Since the delay has been condoned, Respondent shall process Petitioner's returns in accordance with law by giving effect to this order on the basis that Form No.10B has been filed within time. [Para 11]" 4. Considering the discussions made above, the delay in fili....