TMI Blog2018 (8) TMI 1874X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt thereof was duly acknowledged. The assessee was left with no other option than to file Form No.10 manually with the AO when it became impossible to e file Form 10 electronically due to glitches and had reasonable cause to do so. All above facts are neither controverted nor disputed by Revenue. The ld.CIT(A) has recorded that on verification of all documents filed before him; including the copy of return in ITR-7, Form No.10, Audit in Form 10B, computation of income and annexures thereto he has come to the finding that the crucial information/fact of the amount of accumulation as required in Form No.10 is already captured in the ITR-7. - Decided against revenue. - ITA No.1099/Bang/2018 - - - Dated:- 14-8-2018 - SHRI SUNIL KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me could not be uploaded. Form No.10 was duly filed before the AO on 30/09/2015, as per the acknowledgment of the O/o ITO Exemption, Ward-1, Mangalore. The AO rejected the assessee s rectification application vide order dated 22/02/2016. 2.3 Aggrieved by the order of the AO dated 22/02/2016 rejecting its rectification application for assessment year 2015-16, the assessee trust filed an appeal before the CIT(A), Mangalore. The ld.CIT(A) vide the impugned order dated 09/01/2018 allowed the assessee s appeal for accumulation of ₹ 1,15,00,000/- u/s 11(2) of the Act, taking into account the CBDT Circular No.(XL-35) dt.11/04/1955 and the decision of the Hon ble Apex Court in the case of CIT vs. Nagpur Hotel Owners Association (200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m solely on the ground that Form No.10 was not filed electronically. According to the assessee, attempts were made to upload the same electronically, but due to technical glitches, was unable to do so, and therefore, since it was left with no other option, Form No.10 was filed before the AO manually on 0/09/2015 and receipt thereof was duly acknowledged. In these undisputed circumstances, we are of the view that the assessee was left with no other option than to file Form No.10 manually with the AO when it became impossible to e file Form 10 electronically due to glitches and had reasonable cause to do so. All above facts are neither controverted nor disputed by Revenue. The ld.CIT(A) has recorded that on verification of all docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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