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2022 (7) TMI 738 - AT - Income TaxExemptions u/s 11 and 12 - denial of exemption as Form 10B not filled online/electronically - HELD THAT:- CIT(A) has held that Form No. 10B was filed manually on 03/03/2020 during the appellate proceedings but no evidence of the Form 10B when was uploaded electronically by the assessee which is mandatory as per Section 12A(1)(b) of the Act read with Rule 17B of the Income Tax Rules. CIT(A) has observed that the assessee is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronically and to condone the delay in accordance with the delegated powers vested u/s. 119(2)(b) - Such a power u/s. 119(2)(b) is not vested with ld. CIT(A). Therefore, the ld. CIT(A) dismiss the appeal filed by the assessee. Now before the Tribunal, the assessee has not produced only details of filing Form 10B electronically with condone delay petition. In absence of the same, We do not find any infirmity in the order passed by the ld. CIT(A) and therefore we have no hesitation in confirming the order passed by the ld. CIT(A). - Decided against assessee.
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