9911796707
TMI Blog2023 (2) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... mode in Open Court proceedings. 2. The grounds of appeal raised by assessee in ITA No. 38/Alld./2022 for assessment year 2018-19, in memo of appeal filed with Income-Tax Appellate Tribunal, Allahabad Bench, Allahabad(hereinafter called " the tribunal") , reads as under:- (i) That in view of the matter the order passed under Section 154 by order dated 10.08.2020 on income of Rs.94,60,424/- is bad both on the facts and in law. (ii) That in view of the matter CPC, Bangalore was not correct in disallowing benefit of Section 11 to 13 under Section 154 of the Act since it is not apparent mistake from record and needs detail scrutiny which was not done hence the order under Section 154 as passed by CPC Bengaluru is highly unjustified. (iii) That in view of the matter the learned CIT (Appeal) was wrong in framing the order ex-parte without providing opportunity to the assessee and without considering the facts available on record hence in general and casual manner order was passed which is highly unjustified. (iv) That in view of the matter the assessee society has already been granted registration under Section 12A & 80G of the IT Act and department has been allowing the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0G of the Act in the year 2008. For doing. such educational activities regular books of accounts are maintained which are audited and Form 10B filed year after year and the said society has been granted exemption year after year except the year under consideration by CPC, Bengaluru without going into the facts of the case and simply in arithmetical/computation form benefit of section 11 to 13 was denied and before denying section 11 to 13 of the Act no reasonable cause was stated and simply in casual manner deduction was denied when assessee claimed in the return filed online on 26.07.2018 and Form 10B was uploaded on 08.08.2019 (i.e. ITR and Form 10B filed within due date). In this way the genuine claim of the assessee was denied when the society is already registered u/s 12A of the Act and once 12A is granted benefits of section 11 to13 should have been allowed which was not done in present order earlier processing u/s 143(1) was done on 26/9/2019 and thereafter response u/s 154 of the Act was also filed before CPC, Bengaluru which was also not accepted which highly unjustified hence being aggrieved with the order the assessee is filing appeal on following grounds for adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit report before the due date, the audit report was not filed along with or before filing of the return. The return of income was filed on 26.07.2018 and the audit report was filed on 08.08.2018. As per CPC communication us 143(1)(a)(i) & (ii) dated 16.08.2019 & 28.02.2019 the exemption claimed u/s. 11(1)(a) is not allowable for the following reasons: "As per Section-12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) of the Income Tax Rules, where the total income of the trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax, the audit report in Form- 10B has to be E-filed along with the return of income. Since assessee has not E-filed the Audit Report in Form 10B along with or before filing of the Return of income, the exemption u/s-11 i.e. sr.no 1 & Sl. No. 4i to 4viii in Schedule Part B-TI is not allowed." 6. Since, the appellant has failed to furnish the audit report along with the return of income as required u/s.12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) of the Income Tax Rules, the deduction claimed under section 11 is not allowable. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r both the ITR as well as audit report in form 10B was uploaded within due date. However, while processing the return the benefit of section 11 & 12 was not allowed on the ground that audit report in form 10B was uploaded after filing of the return and thus the genuine claim of the society was denied. Against the said intimation order under Section 143(1) assessee filed petition under Section 154 which was also turned down by order dated 10.08.2020. However, against the said order first appeal was filed before CIT (Appeal) who vide order dated 18.11.2022 dismissed the appeal without providing opportunity to the assessee and the facts was not properly considered by both the lower authorities and genuine exemption under Section 11 & 12 was denied which is highly unjustified and thus being aggrieved with the order the assessee is filing appeal on following grounds for adjudication." Thus, on perusal of the grounds of appeal filed by the assessee before tribunal and the appellate order passed by ld. CIT(A), we have observed that ld. CIT(A) passed an ex-parte appellate order without providing any opportunity to the assessee to explain its case, as it appears from the appellate order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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