9911796707
TMI Blog2024 (1) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : None ORDER The Court: We have heard Smita Das De, learned standing Counsel for appellant revenue. The respondent has been served and an affidavit of service has been filed but none appears for the respondent. 2. There is a delay of 44 days in filing the appeal and we have perused the condone delay petition and we find sufficient causes were shown for not preferring the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the form No. 10B on or before the filing of return of income was not fulfilled by the assessee trust? b) Whether in the facts and in the circumstances of the Tribunal was justified in law in not taking cognizance of the fact that a speaking order was passed under Section 119(2)(b) of the said Act dated 17.08.2020 by the CIT (Exemptions) Kolkata wherein the condonation of delay in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er going through the facts of the case took note of the latter circular issued by the Board in Circular No. 16 of 2022 dated 19-07-2022 issued under Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein it was held that the filing of the auditor's report along with return of income has to be treated as procedural provision and therefore, directory in nature. Thus we find that there is no error committed by the learned Tribunal in dismissing the appeal filed by the revenue.
7. Accordingly, the appeal is dismissed. Substantial questions of law are answered against the revenue. X X X X Extracts X X X X X X X X Extracts X X X X
|
