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TMI Blog2019 (9) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rules ), we find that as rightly pointed out by the CIT(A), the requirement to mandatorily file Form No.10 electronically before the due date for filing the return under section 139(1) of the Act has come into effect by substitution of Rule 17 of the Rules by IT (First Amendment) Rules, 2016, w.e.f. 01.04.2016 i.e., it is applicable from Assessment Year 2016-17 onwards. Therefore, it is amply clear that the said requirement of the assessee having to mandatorily file Form 10 electronically was not applicable to those Assessment Years prior to Assessment Year 2016-17. The present appeal pertains to Assessment Year 2014-15 which is prior to the amendment, and therefore, in our view, the CIT(A) was correct in holding that in this year, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee; by rejecting the assessee s claims for exemption under section 11 of the Act. Aggrieved, the assessee filed a rectification application before the CPC which was rejected vide order dated 16.03.2017 on the ground that the assessee had not filed Form No.10 electronically within the due date for filing the return of income. 2.2 The assessee, being aggrieved by the order of the CPC dated 16.03.2017, rejecting its rectification application for Assessment Year 2014-15, carried the matter in appeal before the CIT(A) Belgavi. The CIT(A), vide the impugned order dated 29.06.2018, allowed the assessee s appeal; directing the Assessing Officer (AO) to treat the Form No.10 which was filed manually within the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond his power in view of the CBDT circular. 2.4 The Lc1CIT(A) ought to have appreciated that, the AO is not empowered to consider the manual submission of Form No.10 unless the same is condoned by CIT (Exemptions) subject to certain conditions specified in CBDT circular. 2.5 The Ld CIT(A) erred in admitting the manual submission of Form No.10 without appreciating the fact that the returns are processed in CPC electronically and to consider the claim of accumulation u/s 11(2) submission of Form No. 10 electronically was mandatory from AY 2014-15 per the rule 17 r.w.s 11(2). 3. For these and such other grounds it is urged that the order of the Ld. CIT(A), on the above points may be set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.3.2 On a careful perusal of the Income Tax Rules, 1962 (in short the Rules ), we find that as rightly pointed out by the CIT(A), the requirement to mandatorily file Form No.10 electronically before the due date for filing the return under section 139(1) of the Act has come into effect by substitution of Rule 17 of the Rules by IT (First Amendment) Rules, 2016, w.e.f. 01.04.2016 i.e., it is applicable from Assessment Year 2016-17 onwards. Therefore, it is amply clear that the said requirement of the assessee having to mandatorily file Form 10 electronically was not applicable to those Assessment Years prior to Assessment Year 2016-17. The present appeal pertains to Assessment Year 2014-15 which is prior to the amendment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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