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TMI Blog2022 (2) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax(Appeals) has erred in confirming the action of assessing officer in rejecting the rectification application u/s 154 of the Act made by assessee. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in confirming the action of assessing officer in not giving deduction towards application of income of Rs. 22,74,373/- claimed by assessee even through form 10B was e-filed before filing the rectification request u/s 154 of the Act. 3. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the audit report has not been furnished. The assessee submitted that audit report could not be uploaded due to oversight however, the same was filed e-electronically on 24.12.2016 and rectification application was made on 03.01.2017 i.e. after uploading audit report. The application of the assessee was rejected in mechanically way and without giving any reason. It was reiterated that due to human error the audit report could not be filed with the original return the same was filed before filing application under section 154. 4. The assessee further submitted that procedural provision, ordinarily should not be considered as mandatory, if the defect in the act done in pursuance of it can be cured by permitted appropriate rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anically. The assessee against, before the ld. CIT(A) urged that they have uploaded audit report and in Form 10B before passing the order of application under section 154 of the Act. This fact was brought in the notice of ld. CIT(A) instead of granted relief in the assessee confirmed the order of AO/CPC. The ld. AR of the assessee submitted that Hon'ble Gujarat High Court in case of CIT vs. Xavier Kalavani Mandal (P.) Ltd. reported in (2014) 41 taxmann.com 184 (2014) held that in order to claim exemption under section 11, the assessee can filed audit report in Form 10B even at later state either before the Assessing Officer or before appellate authority by showing a sufficient cause. Further, Hon'ble jurisdictional High Court decision in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under section 143(1) of the Act the assessee uploaded in Form 10B and filed application for rectification under section 154 of the Act. The application of the assessee was rejected on the ground report in Form 10B was not furnished before due date of return of income. The ld. CIT(A) dismissed the appeal of the assessee by taking view the audit report in Form 10B was not uploaded before due date of return of income. 9. We find that the Hon'ble jurisdictional High Court in case of CIT vs. Xavier Kalavani Mandal (P.) Ltd. (supra) held that in order to claim exemption under section 11, the assessee can filed audit report in Form 10B even at later stage either before the Assessing Officer or before appellate authority by showing a sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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