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TMI Blog2020 (3) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... o.10, before the expiry of the time allowed under sub section (1) of section 139 of the Act for furnishing return of income. Only w.e.f. 1st April 2016, amended rule 17 provided for filing Form no.10 electronically before the due date of return of income u/s 139(1) of the Act. That being the case, assessee s claim of exemption under section 11(2) of the Act cannot be rejected only for the reason that Form no.10, was not filed electronically. We restore the issue to the Assessing Officer with a direction to verify Form no.10, filed by the assessee manually, as stated by the learned Counsel for the assessee and allow assessee s claim of exemption under section 11(2) of the Act. Grounds are allowed for statistical purpose. - ITA No. 766/M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there was no requirement of filing Form no.10 electronically. It was submitted by the assessee, since Form no.10, was furnished manually before the Assessing Officer on the due date of return of income i.e., 28th September 2015, the claim of exemption under section 11(2) of the Act has to be allowed. The application filed under section 154 of the Act was rejected on the ground that there is no mistake apparent on the face of record requiring rectification. Against the order passed under section 154 of the Act, the assessee preferred appeal before the first appellate authority. 4. Before the learned Commissioner (Appeals) also, it was submitted by the assessee that filing of Form no.10, electronically was made mandatory by virtue of ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of income for the assessment year 2015 16, was filed by the assessee. On a perusal of rule 17, as it existed prior to its amendment/substitution by Income Tax (1st Amendment) Rule, 2016, w.e.f. 1st April 2016, the provision only required filing of Form no.10, before the expiry of the time allowed under sub section (1) of section 139 of the Act for furnishing return of income. Only w.e.f. 1st April 2016, amended rule 17 provided for filing Form no.10 electronically before the due date of return of income under section 139(1) of the Act. That being the case, assessee s claim of exemption under section 11(2) of the Act cannot be rejected only for the reason that Form no.10, was not filed electronically. In view of the aforesaid, we rest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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