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TMI Blog2019 (5) TMI 1865X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. O. P.Batheja, AR ORDER PER A. T. VARKEY, J.M. This is an appeal preferred by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals), Ajmer dated 04.07.2018 for AY 2014-15 on the following sole ground of appeal . "1. On the facts and the circumstances of the case and in law the Ld.CIT(A) has erred in deleting the disallowance made by AO of the claim for exempt ion of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 143(3), the AO vide intimation dated 16.03.2016 issued u/s. 143(1) of the Act disallowed the claim of the assessee for exemption of Rs. 94,98,048/- claimed by the assessee u/s. 11 of the Act. The assessee after having learned about the disallowance of the exemption, filed an application u/s. 154 of the Act on-line on 09.09.2017 with CPC, Banglore requesting the AO to allow the exemption as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax Act,1961 but Form 10B in Audit Report is E-filed after the date of filing the return. Hence, Deduction/exemption u/s. 11 is not allowed. In view of the above, this rectification request is rejected and Return stands transferred to the Assessing Officer. Kindly contact our jurisdictional Assessing Officer for further details." 3. Aggrieved by the aforesaid action of the DCIT, CPC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard rival submissions and gone through the facts and circumstances of the case. We note that the assessee obtained the copy of the audit report in Form 10B on 13.08.2014 and the return of income was filed by the assessee on 30.09.2014. It was also brought to our notice that the assessee had suo-moto uploaded the audit report in Form 10B on 15.06.2015 which was successfully uploaded and the CPC, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (2010) 1 taxmann.com 250 (P&H), iii) ITO Vs. Smt. Mandira D. Vakharia (2001) 250 ITR 432 (Kar.), iv) CIT Vs. Krishi Upaj Mandi Samity, Ajmer, ITA No. 168/2018 DOJ 0-7.01.2019 (Raj.). Respectfully relying on the ratio decidendi by the Hon'ble jurisdictional High Court and other Hon'ble High Courts and taking note that Ld. CIT(A) has also relied on the order of the Hon'ble Jurisdictional Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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