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TMI Blog2022 (10) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... spute with regard to the assessee filing the original return of income on 02-01-2017 before the date specified u/s. 139 of the Act vide para 4.1 of the said circular. It is also not disputed in obtaining the hard copy of audit report in Form 10B on 03-11-2016 which is the date prior to filing of return of income on 02- 01-2017. Therefore, assessee obtained Form 10B before filing return of income under the provisions u/s. 139 of the Act but it could not be uploaded digitally for want of access to the Income Tax official website. Therefore, the clarification in condoning the delay in filing Form 10B for A.Y. 2016-17 is binding on the CPC, but however, was ignored to consider the same. Therefore, the delay in filing audit report in Form 10B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delayed filing of Form 10B is justified and valid in law, when the Hon ble CBDT has condoned the delay for AY 2016-17 vide Circular No. 10/2019 dated 22nd May, 2019. 2. Whether on the facts and circumstances of the case, the Hon ble CIT(A) was justified in upholding the disallowance made by CPC without perusing the facts of the case. 4. The ld. AR submits that the assessee filed return of income on 02- 01-2017 and received communication dated 04-04-2017 with an error description that the claim u/s. 11 of the Act will be denied without Form 10B of the Act. The said communication also suggested to file corrected return incorporating the details of audit, failing which the income tax return filed by the assessee will be treated as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57, the description being that the assessee claimed exemption u/s. 11 without Form 10B, which is evident from page 13 of the paper book. The CPC, Bangalore also suggested probable resolution to file corrected return incorporating the details of audit report. In pursuance of such communication, the assessee filed Form 10B along with corrected return on 04-05-2017 vide e-filing acknowledgment No. 76908130040517 incorporating Form 10B dated 25-04-2017 which is evident from pages 15 to 18 of the paper book. The CPC, Bangalore in spite of having Form 10B filed in response to error code 57, again denied exemption u/s. 11 of the Act vide order dated 03-01-2018. The main contention of ld. AR vide additional grounds of appeal whether denial of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in all such cases where the audit report is obtained before filing of return of income and furnished subsequent to filing of return of income. In the present case, there is no dispute with regard to obtaining copy of audit report on 03-11-2016 but however the same could not be uploaded on-line for want of access to the Income Tax official website along with the return of income dated 02-01-2017. I note that the said fact of obtaining audit report before filing of return of income on 02-01-2017 has been brought to the notice of CIT(A) but however, without considering the Circular No. 10/2019 issued by the CBDT, the CIT(A) confirmed disallowance made on account of denial of exemption u/s. 11 of the Act. 7. As discussed above the Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10B along with return of income in terms of Circular No. 10/2019 issued by the CBDT. In my opinion, the CBDT vide para 4(i) clearly explained the delay in filing of Form 10B for A.Ys. 2016-17 and 2017-18 is condoned where the audit report obtained before filing of return of income and furnished subsequent to filing of return of income before due date specified u/s. 139 of the Act. There is no dispute with regard to the assessee filing the original return of income on 02-01-2017 before the date specified u/s. 139 of the Act vide para 4.1 of the said circular. It is also not disputed in obtaining the hard copy of audit report in Form 10B on 03-11-2016 which is the date prior to filing of return of income on 02- 01-2017. Therefore, in my opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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