9911796707
TMI Blog2022 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... n order. 2. Registry has noted that there is a delay of 438 days in filing appeals by the assessee before the Tribunal. These appeals are filed before the Tribunal on 30.12.2021 whereas the appeals ought to have been filed on or before 20.12.2020. This period falls under COVID-Pandemic situation, thus following Hon'ble Supreme Court judgment dated 23.3.2020 in suo moto Writ Petition (Civil) No.3 of 2020, vide Hon'ble Supreme Court has extended time limit for filing appeals w.e.f. 15.3.2020. Thus, there is no delay in filing the above two appeals. Delay accordingly condoned, and take the appeals of the assessee for adjudication on merit. First we take assessee's appeal for the Asst.Year 2016-17. 3. Brief facts of the case is that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose and provides good public facility to general public without any reservation of caste and creed where community marriages were held and needy girls were provided financial support for marriages. The assessee further submitted that there is no change in either objects or the activities for the Asst.Year 2016-17 as compared to the Asst.Year 2018-19. Thus, the assessee-trust claimed that it was eligible for benefit as granted by the first proviso to section 12A(2) of the Act. However, the ld.CIT(A) dismissed the appeal and held as follows: "4.6 It will be pertinent to mention that the law now stipulates that Form 10B is necessarily required to be filed electronically. This is necessitated by the departments objective to increase the ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : 2017-18 The ld.CIT(A) erred in not granting exemption u/s.11/12 of Rs.1499371 from the gross income. 5. The ld.AR for the assessee reiterated before us the arguments made before the ld.CIT(A) and in support of its grounds, claimed that the assessee is entitled for exemptions under sections 11 and 12 of the Act. The ld. A.R. further filed additional grounds as follows: Ground-2 "The Learned C.I.T (Appeals) erred in law and on facts in directing to tax income of the appellant trust at Maximum Marginal Rate (MMR) though the trust is registered under Bombay Public Charitable Trust Act, 1951 therefore tax should be charged at normal rate of tax. 6. Per contra, the ld. D.R. appearing for the Revenue supported the orders passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y uploaded and also failed to file condonation petition before the concerned authorities. For this reason also, the ld. CIT(A)'s order does not require any interference and therefore prayed to dismiss the appeal filed by the assessee. 7. We have given our thoughtful consideration and perused the material available on record. The grounds of appeal raised by the assessee is very general in nature without substantiating its claim how, the Ld. CIT(A) erred in not granting exemption u/s. 11 & 12 of the Act. The ld. 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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