TMI Blog2022 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is before due date of filing of return of income u/s. 139(1) as the assessee filed return of income on 31-10-2015. The availability of manual Form 10 with the assessee on 22-08-2015/20-09-2015 was not disputed by the ld. DR. Assessee filed Form 10 manually with the return of income and it is very much within time. Therefore, the order of CIT(A) is not justified in confirming the order of CPC in denying the exemption u/s. 11 of the Act for non-filing of Form 10 on on-line and it is set aside. Thus, the ground raised by the assessee is allowed. Condonation of delay in filing Form 10 for the relevant assessment year - Appeal for A.Y. 2015-16 - Admittedly no application was filed with the CIT(A) to condone the delay in filing For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UN/2020 for A.Y. 2015-16. 4. The only issue is to be decided is as to whether the CIT(A) justified in confirming the denial of exemption u/s. 11 of the Act by the CPC Bangalore on account of non-filing of Form 10 within time in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a charitable trust. The assessee claimed exemption u/s. 11 of the Act in the return of income. The CPC, Bangalore denied the said exemption for non-filing of Form 10 within time. Having aggrieved, the assessee challenged the same before the CIT(A). I note that the CIT(A) tabulated chart at para 5 of the impugned order. On perusal of the said chart, I note that the assessee filed on-line Form 10 on 28-04-2017 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside. Thus, the ground raised by the assessee is allowed. 6. In the result, the appeal of assessee is allowed. Now, I shall take up the appeal in ITA No. 611/PUN/2020 for A.Y. 2017-18. 7. I note that, as discussed above while adjudicating the appeal for A.Y. 2015-16, the Rule 17 came into force from 01-04-2016. Since, the assessment year under consideration is 2017-18, the said Rule is applicable to the year under consideration. Admittedly, the assessee filed return of income on 07-11-2017 and Form 10 is available manually with the assessee by 26-08-2017/25-09-2017 which clearly establishes before filing of return of income, the Form 10 is available manually with the assessee. The ld. AR submits that the intimation u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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