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2020 (3) TMI 1353 - ITAT MUMBAIExemption u/s 11(2) denied - assessee has filed Form no.10 manually - Central Processing Centre (CPC) denied assessee’s claim of exemption u/s 11(2) since the declaration in Form no.10, was not filed electronically along with the return of income - HELD THAT:- Assessee has filed Form no.10, manually before the AO on 28thSeptmber 2015, the very same date the return of income for the assessment year 2015–16, was filed by the assessee. On a perusal of rule–17, as it existed prior to its amendment/substitution by Income Tax (1st Amendment) Rule, 2016, w.e.f. 1st April 2016, the provision only required filing of Form no.10, before the expiry of the time allowed under sub–section (1) of section 139 of the Act for furnishing return of income. Only w.e.f. 1st April 2016, amended rule 17 provided for filing Form no.10 electronically before the due date of return of income u/s 139(1) of the Act. That being the case, assessee’s claim of exemption under section 11(2) of the Act cannot be rejected only for the reason that Form no.10, was not filed electronically. We restore the issue to the Assessing Officer with a direction to verify Form no.10, filed by the assessee manually, as stated by the learned Counsel for the assessee and allow assessee’s claim of exemption under section 11(2) of the Act. Grounds are allowed for statistical purpose.
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