9911796707
TMI Blog2023 (9) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... l for uploading form No.10B on 03.08.2018 and the assessee has filed the return of income on 06.08.2018 and also filed the revised return of income on 30-03-2018. The audit report in Form.No.10B was uploaded by the C.A. on 26.02.2020 and the assessee was dependent on the CA and there is a delay in filling/uploading the Audit report and thus caused hardship beyond the control of the assessee and reasons are genuine and it is a curable defect. We find the Hon'ble Tribunal on the similar issue where there was delay in filling the Form.No.10B and it treated as procedural defect and is curable and was restored to the lower authorities in the case of Savitri Foundation [ 2022 (8) TMI 1372 - ITAT MUMBAI] On the similar directions the disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 ITR 0714- filling of audit report being directory and can be filed up to assessment stage. 3) That the commissioner appeals faceless erred in confirming order of CIT(exemption) u/s 119(2) dated 11.09.2020 denying condonation of delay being more than 365 days as against the due date of 31.10.2018, whereas it was claimed that delay be computed u/s 139 as per CBDT circular 02/2020 dt 3.1.2020 w.e.f due date being 31 March of every asstt. year, I e. For the A.Y. 2018-19- 31.03.2019 and thus 10B form filed On 26.02.2020, the delay is within 365 days should have been condoned relying on the CBDT circular No. 6/2020 dt 19.02.2020 4) That the Comm. (appeals) erred in not adjudicating the ground of corpus donation Rs. 15,02,000,the only income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(A) has considered the grounds of appeal, findings of the AO and submissions of the assessee but has rejected the request for condonation of delay in filling the Form.No.10B and dismissed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Honble Tribunal. 4. At the time of hearing, the Ld.AR submitted that the CIT(A) has erred in not considering the facts that the Audit Report in form No.10B was signed by the Chartered Accountant on 20.06.2018 and the Auditor/CA was added in the e-filling portal for uploading form No.10B on 03.08.2018 and the assessee has filed the return of income on 06.08.2018 and also filed the revised return of income on 30-03-2018. Further the audit report in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Tribunal on the similar issue where there was delay in filling the Form.No.10B and it treated as procedural defect and is curable and was restored to the lower authorities in the case of Savitri Foundation Vs. ITO, ITA No.1925/Mum/2021, A.Y 2018-19 has observed at Para 4 to 7 of the order read as under: 4. Submissions made by rival sides heard, orders of authorities below examined and the case law on which the Id. Authorized Representative of the assessee placed reliance considered. The assessee is a charitable trust registered under section 12AA of the Act and has been purportedly enjoying the benefits of section 11 since 2011. In the impugned assessment year the benefit of exemption under section 11 of the Act has been denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to Assessing Officer for denovo assessment after considering the audit report field by the assessee, in accordance with law. 7. In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes 6. We find the facts of the present case are similar and identical. Hence considering the submissions, findings of the authorities, judicial precedence and the ratio of the judicial decision discussed above and on the similar directions the disputed issue is restored to the file of the Assessing Officer to adjudicate afresh after considering the Audit report and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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