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TMI Blog2024 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... also directed to be considered for admitting the application for condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers in furnishing various types of Forms including Form No. 10B is with regard to the furnishing of audit report in case of Trusts and Societies. In the instant case since, delay is merely 28 days, we find that the said delay deserves to be ignored in larger interest of justice. The assessee is thus entitled to claim exemption u/s 11 of the Act made in the Income-tax return e-filed by it. We further fund support from the decisions of Bangarh Educational Welfare Trust [ 2022 (1) TMI 1321 - ITAT KOLKATA] wherein also simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Form 10B was attributable to technical glitches faced in furnishing the audit report. Attention drawn towards the Circular issued by the CBDT Circular No. 17/2022 dt. 19/07/2022 given in relation to condonation of delay u/s 119(2)(b) of the Act, directing the Pr. Chief Commissioner of Income-tax and Chief Commissioners of Income-tax to admit the application of condonation of delay which are beyond 365 days and maximum up to three years in filing Form 10B for Assessment Year 2018-19 or for any subsequent years. On the other hand, the ld. D/R vehemently argued supporting the orders of the lower authorities. 4. We have heard rival contentions and perused the record placed before us. We observe that the assessee is a public charitable trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments with the revenue authorities. Considering these aspects, CBDT firstly came up with a Notification dt. 03/01/2020 authorising the Commissioners to admit applications of condonation of delay in filing Form No. 10B for Assessment Year 2018-19 and subsequent Assessment Years, where there is a delay of up to 365 days. Subsequently on 19/07/2022 i.e., after the end of the Covid Pandemic restrictions again a Circular 16/2022 was issued where the delays in filing of Form 10B beyond 365 days but upto three years were also directed to be considered for admitting the application for condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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