TMI Blog2022 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... arious other decisions cited in the order has held that when assessee had filed Form-10 during the course of assessment proceedings and before the completion of the assessment, the same should be considered by the A.O. while considering the claim of benefit under section 11(2). Revenue has not placed on record any contrary binding decision in its support nor has placed on record any material to demonstrate that the aforesaid decision of ITAT, Chandigarh Tribunal has been stayed, overruled or set aside by any Higher Judicial Forum - Decided in favour of assessee. - ITA. No. 239/Del./2022 - - - Dated:- 27-4-2022 - SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER For the Assessee : Shri Vinod Kumar Bindal , C. A. And Ms. Rinky Sharma , C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at such actions are not permissible u/s 143(1) of the Act and also without allowing an opportunity of personal hearing to the appellant as per the principles of natural justice in built in appellate proceedings. Thus, the addition so made should be deleted. 2. The Ld. CIT(A) NFAC erred in law and on facts in confirming the rejection of benefit of accumulation of Rs.10,36,657/- u/s 11(2) of the Act ignoring that the requisite Form 10 for the purpose could not be filed by the assessee within due date due to reasons beyond control of the assessee but the same was filed on 09/03/2019 by the assessee with reasons for the delay, very much before the revised return of income accompanied the said form was electronically processed u/s 143(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance of the procedural aspect in filing Form No.10 within the prescribed time limit did not result in any benefit to the assessee or loss to the Revenue on account of such non-compliance and merely on account of non-compliance of procedural aspect the benefit should not be denied to the assessee and for this proposition he placed reliance upon the decision of ITAT, Chandigarh Tribunal in the case of Institution of Civil Engineers Society vs., ACIT (Exemptions) [2021] 91 ITR (T) 56 (Chandigarh-Trib.). He also placed on record copy of the aforesaid decision. He also submitted that CBDT vide Circular No.6/20 dated 19.02.2020 has held that the delayed application filed should be admitted and the delay be condoned. He, therefore, submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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