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TMI Blog2024 (12) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of filing audit report in its return of income, we are of the considered opinion that this being a technical error inadvertently committed by the assessee needs to be pardoned. Since the audit report in Form 10B was furnished by the assessee prior to one month of the due date for furnishing the return of income, therefore, the compliance of section 12(1)(b)(ii) r.w.s. 44AB, Explanation (ii) was very well made by the assessee and accordingly the order passed by Addl./JCIT(A)-1, Jaipur in our opinion is not justified. Accordingly, we set-aside the order passed by Ld. Addl./JCIT(A)- 1, Jaipur and allow the claim of exemption u/s 11 12 by the assessee in the light of the fact discussed in foregoing paragraphs that audit report for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the Act. Without considering the fact that this adjustment is same is beyond the scope of provision of section 143(1) and therefore entire intimation is illegal and deserves to be quashed. Your appellant craves for to add, alter amend, modify, delete any or all ground of appeal before or during the course of hearing. Your appellant craves for to add, alter, amend, modify, delete all above or any grounds of appeal before or during the course of hearing in the interest of natural justice. 2. Facts of the case, in brief, are that the assessee is a trust registered u/s 12A of the IT Act. The return of income audit report in Form 10B was filed on 26.12.2020 by declaring income at Rs. Nil after claiming exemption u/s 11/12 of the IT Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of 15 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 7. Ld. AR submitted before the Bench that the assessment year involved in this appeal is assessment year 2020-21 and CBDT due to Covid Pandemic has extended the date of filing of income tax return. Ld. Counsel of the assessee submitted that the books of accounts were duly audited and the audit report in Form 10B was also obtained by the assessee. The return of income was filed on 26.12.2020 on income tax portal. The audit report in Form 10B was also uploaded on income tax portal on the same date i.e. on 26.12.2020. He produced the e-acknowledgement for the same before the Bench. Ld. AR further submitted that although the income tax return and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he IT Act and alternatively expenses claimed by the assessee should have been allowed. 8. Ld. DR appearing from the side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. 9. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and other documents furnished by the assessee. We find that in this appeal the solitary ground for our consideration is that whether the CPC and Ld. Addl./JCIT(A)-1, Jaipur were justified in disallowing the claim made by the assessee u/s 11/12 on the basis of non-filing of audit report in Form 10B along with return of income. In this regard, we find that due to Covid Pandemic the extended date for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 139 of the IT Act. Accordingly, for the period under consideration i.e. for assessment year 2020-21, since CBDT has already extended the due date for furnishing audit return to 15th February, 2021, the assessee was required to file its audit report prior to one month of this extended date. Admittedly, in the instant case the audit report in Form 10B was filed by the assessee through e-portal on 26.12.2020. Hence the audit report in Form 10B was filed prior to one month of the due date for furnishing the return of income under sub-section (1) of section 139 of the IT Act i.e. 15th February, 2021 in the instant case. Although the assessee failed to reflect the fact of filing audit report in its return of income, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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