TaxTMI 
TaxTMI 
2026 (9) TMI 1692
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....CA For the Respondent : Shri Pradeep S., Addl. CIT -DR ORDER PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER: This is an appeal filed by the assessee challenging the order of Ld.Addl/JCIT(A) - 1, Guwahati dated 12/02/2026 in respect of the A.Y. 2018-19. 2. The brief facts of the case are that the assessee is a charitable trust registered u/s. 12A of the Act. The assessee is mainly engage....
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....the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) had dismissed the appeal on the ground that the Jurisdictional CIT alone has power to condone the delay in filing Form 10B u/s. 119(2)(b) of the Act and not the AO and CIT(A). The Ld.CIT(A) also relied on the rejection order of the Ld.CIT(E) dated 17/04/2025 in which the Ld.CIT(E) had observed that the application to condone the dela....
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....e Ld.AR also relied on the several orders of this Tribunal and prayed to allow the appeal. 6. The Ld.DR on the other hand submitted that the provision made it clear that the Audit Report in Form 10B has to be filed along with the return of income and therefore the authorities had rightly disallowed the exemption and prayed to dismiss the appeal. 7. We have heard the arguments of both sides a....
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....rocedural requirement and therefore the benefit of exemption could not be denied on the mere delay in filing the same. The Hon'ble Gujarat High Court in its judgment reported in (2024) 168 taxmann.com 462 had affirmed the order of the Hon'ble Tribunal, wherein the Tribunal had accepted the belated filing of Audit Report. 10. The above said judgment was affirmed by the Hon'ble Supreme Court in t....