TMI Blog2022 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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. - ITA No.355 and 356/Ahd/2021 - - - Dated:- 15-7-2022 - Shri Waseem Ahmed, Accountant Member And T.R. Senthil Kumar, Judicial Member For the Assessee : Shri B.T. Thakkar, AR For the Revenue : Shri Ravindra, Sr.DR ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2019 by DCIT, CPC, Bangalore. The CPC has not granted exemption under sections 11 and 12 on the ground that Form No.10B was not filed electronically. Thus, the total income was worked out at Rs.25,72,805/- and demanded a tax of Rs.7,73,720/-. Aggrieved against the same, the assessee filed appeal before the ld.CIT(A). During the course of assessment proceedings, the assessee submitted that the Registration under section 12AA was granted to the assessee-trust on 28.9.2018. The assessee submitted that it has filed return of income on 31.3.2018 and contended that the proceedings were pending on the date, when the registration was granted. The assessee also submitted that the benefit of exemption under section 12AA i.e. benefit of exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 12 of the Act by way of automatic computerized verification thereof. In the absence of electronic form 10B the AO will not be able to give credit to the application claimed by the appellant under section11(1). Although the appellant is eligible for exemption u/s 11 12 by failure to comply with the statutory requirement of filing Audit Report in Form 10B electronically benefit of the deductions claimed by it is not allowed. Only standard deduction u/s 11(1)(a) of 15% is allowable as of now. Subject to this, the action of AO u/s.143(1) is sustained. However, the appellant is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronically to condone the delay in accordance with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Ld. CIT(A) s order Para 4.5, that Form No. 10B was filed manually during the appellate proceedings on 03/03/2020. However, no evidence of filing the same electronically has been adduced by the assessee. No reference to this is being made in the written submission filed by the assessee. This is a serious defect and necessitates analysis of the provision of law and procedures as per the Income Tax Act and Income Tax Rules, 1962 for filing the Audit Report in Form 10B alongwith the return of income. In the absence of the same, the ld.CIT(A) not allowed the benefit of deduction claimed by the assessee u/s. 11 and 12 of the Act. However, the ld. CIT(A) held that the assessee is free to file the said Form No. 10B online and/or approach the CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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). 8. For the above reasons, the grounds raised by the assessee are hereby rejected and the additional grounds raised by the assessee is found not relevant to the facts and circumstances of the case, therefore the same is also rejected. 9. In the result, appeals filed by the Assessee are hereby dismissed. Order pronounced in the Court on 15th July, 2022 at Ahme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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