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TMI Blog2024 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed Form 10B within the time limit prescribed u/s 139(1) and time limit prescribed for the A.Y. 2018-19 was 31.07.2018 - HELD THAT:- On verification of the acknowledgement filed by the assessee, it is clear that the assessee filed Form 10B on 31.07.2018 i.e. on the last day of due date of filing of Form 10B. But the revenue authorities have not at all considered the filing of Form 10B and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed u/s 143(1) of the Income Tax Act, 1961 (in short Act ) dated 21.05.2019 for the Assessment Year (A.Y. ) 2018-19. 2. Brief facts of the case are that the assessee is a registered Trust u/s 12A of the Act on 11.02.2014. The Trust has been filing returns of income since inception by claiming exemption u/s 11 of the Act. For the impugned A.Y. 2018-19, the assessee Trust filed the return o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 143(1) of the IT Act and the consequential order passed under section 250 of the IT Act is not valid in the eyes of law. 2. The learned CIT(A) observation that the assessee registered society, duly registered u/s 12A of the IT Act, did not file From 10B within the stipulated time limit, provided under section 139(1) of the IT Act, is factually incorrect. This is so because the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Y. 2018-19 was 31.07.2018. He further submitted that copy of acknowledgement was filed in the paper book, which shows that the assessee has filed Form 10B within the stipulated time limit i.e. on 31.07.2018. Therefore, he pleaded to set aside the orders passed by the revenue authorities and allow the appeal of the assessee. 5. Per contra, the Ld.DR relied on the order passed by the Ld.CIT(A), ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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