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2024 (6) TMI 867 - ITAT JODHPURDisallowance of deduction u/s 11(2) - filing of Form No. 10 manually - delayed filing of Form 10 electronically (i.e. online) - HELD THAT - The Bench noted that the adjustment made u/s 143(1) by A.O at CPC resulting in an addition in the ROI of Rs. 43,911/- only on a technical flaw, particularly in view of the facts that the statutory provisions requiring filing of Form10 etc. online along with the ROI only came into being on and from this A.Y. 2016-17. Thus this new provision was not in knowledge of the assessee, resulting in filing of Form No. 10 manually in time prescribed u/s 139(1) before Territorial Jurisdictional A.O. The same was filed on 21-04-2016. This fact has not been disputed by the ld. DR thus, even the CBDT issued a direction to condone the delay for the Asst. Years 2016-17, 2017-18 2018-19 and to accept Forms 9A 10 by condoning the delay, if the ROI filed on or before 31 March of the respective asst. years. In this case since the ROI was filed within time provided u/s 139(1) and Form No. 10 was also filed manually before filing of the return before the Territorial Jurisdictional A.O, therefore, the delay even if at all was caused in electronically filing the Form-10 for rectification, the same ought to have been condoned in the facts of the case. As relying on case of Unviersity of Burdwan C/o S. N. Ghosh Associates 2022 (11) TMI 1494 - ITAT KOLKATA and the fact that the assessee has filed the form in manually the same is directed to be considered and the assessee is directed to upload the form if not done electronically so far, within 30 days from the receipt of this order. With this observation the appeal of the assessee is allowed. Issues Involved:
1. Validity of CIT(A)'s order. 2. Disallowance of deduction u/s 11(2) due to delayed filing of Form 10. 3. Technical errors in filing Form 10. 4. Applicability of CBDT Circular No. 6/2020. 5. Corpus donation treatment under Sec. 11(1)(d). Summary: 1. Validity of CIT(A)'s Order: The appellant challenged the appellate order dated 23-11-2022, asserting it was "bad in law, bad in facts and in violation of principle of natural justice (no opportunity given)." The appellant sought deletion of the disputed addition of Rs. 14 Lacs made by CPC for treating late Form No. 10 filed online. 2. Disallowance of Deduction u/s 11(2) Due to Delayed Filing of Form 10: The CIT(A) upheld the disallowance of deduction u/s 11(2) because Form 10 was filed electronically after the due date. The appellant argued that the CIT(A) should have condoned the delay based on CBDT Circle No. 6/2020 dated 19.02.2020. 3. Technical Errors in Filing Form 10: The appellant maintained that the adjustment made u/s 143(1) by A.O at CPC, adding Rs. 14 Lacs, was a technical flaw. The statutory provisions requiring online filing of Form 10 along with the ROI came into effect from A.Y. 2016-17, and the appellant was unaware of this, resulting in manual filing within the time prescribed u/s 139(1). 4. Applicability of CBDT Circular No. 6/2020: The appellant cited CBDT Circular u/s 119, Circular No. 6/2020, which directed to condone delays in filing Forms 9A and 10 for A.Y. 2016-17, 2017-18, and 2018-19 if the ROI was filed on or before 31 March of the respective assessment years. The appellant argued that the delay in electronically filing Form 10 should have been condoned. 5. Corpus Donation Treatment under Sec. 11(1)(d): The appellant contended that the Rs. 14 Lacs transferred to the Jirnodhar Reserve Fund Account was a corpus donation as per Sec. 11(1)(d) and not income from property held under the Trust as per Sec. 11(1)(a) and (b). Therefore, it was out of the purview of Sec. 11(2). Tribunal's Decision: The Tribunal noted that the adjustment made u/s 143(1) by A.O at CPC was based on a technical flaw and should have been rectified u/s 154. The Tribunal directed the appellant to upload Form 10 electronically within 30 days from the receipt of the order and allowed the appeal, following the decision in the case of University of Burdwan C/o S. N. Ghosh & Associates vs. ACIT (ITAT Kolkata). Conclusion: The Tribunal allowed the appeal, directing the appellant to upload Form 10 electronically within 30 days and set aside the findings of the lower authorities. The decision emphasized the applicability of CBDT Circular No. 6/2020 and the need to consider technical errors in filing forms.
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