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2024 (3) TMI 827 - AT - Income TaxCondonation of filling appeal before ITAT - delay of 37 days in filing of the appeal - HELD THAT:- The bench noted that the assessee has explained the reasons that in fact there is no delay and the date of intimation was inadvertently left blank. Even the date of intimation and service there was an email id of the consultant who was now not looking to the affairs of the trust and the details of the trustee have been updated on the portal and thus even on this reasons there are reasonable cause in filling the appeal though belated. Based on these observations we found merits in the reasons advanced and we concur with the submission of the assessee and see that there were reasonable cause for the delay and thus, the delay in filing the appeal by the assessee before the ld. CIT(A) is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others [1987 (2) TMI 61 - SUPREME COURT] as the assessee is prevented by sufficient cause and the appeal of the assessee taken up for deciding on the merits of the case. Exemption u/s 11 - assessee had belatedly e-filed the Audit Report in Form 10B along with the return of income filed under sub section (1) of section 139 - whether the assessee denied the benefit of exemption as a trust merely on the reason that the audit report in Form no. 10 B filed belated? - HELD THAT:- For delay in filling the audit report in form no. 10 B we note that the assessee has filed the said audit report on 13.03.2024. Assessee placed on record that even the CBDT vide F.No. 225/358/2018/ITA.II dated 08.10.2018 wherein the due date extended upto 31.10.2018 and the assessee in this case e-filed the form no. 10B on 13.03.2024. This issue is decided in the case of Sarvodaya Charitable Trust Vs. ITO(E) [2021 (1) TMI 214 - GUJARAT HIGH COURT] where assessee, a public charitable trust registered u/s 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form No.10B especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. Also see Shri Laxmanarayan Dev Shrishan Seva Khendra [2023 (7) TMI 293 - ITAT AHMEDABAD] and Sh. Rajkot Vishashrimali Jain Samaj [2023 (3) TMI 765 - ITAT RAJKOT] - Thus we direct the Jurisdiction Assessing Officer (JAO) to consider the Form no. 10B through belated and allow the claim of exemption u/s. 11. Appeal of assessee allowed.
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