TMI Blog2023 (3) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. The return of income was filed on 21.09.2018. Audit Report in Form No.10B was e-filed on 26.09.2018. Audit Report has been filed 5 days after filing of the return. CPC has denied the claim of exemption u/s 11 for the reason that the Audit Report was not filed along with the return of income. The assessee has placed on record the order of the CIT(E), wherein he has condoned the delay of 5 day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in upholding the action of the CPC in denying the assessee s claim of exemption u/s 11(1) of the I.T.Act. 3. The brief facts of the case are as follows: The assessee is a temple trust, registered u/s 12AA of the I.T.Act. For the assessment year 2018-2019, the return of income was filed on 21.09.2018 declaring `Nil income after claiming exemption u/s 11 of the I.T.Act. The return of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed the present appeal before the Tribunal. The assessee has filed a paper book comprising of 30 pages enclosing therein the certificate issued u/s 12A of the I.T.Act, copy of the computation of statement of income, financial statements, copy of Form 10B issued by the Accountant for the relevant assessment year, copy of the acknowledgment for having filed the audit report in Form 10B, copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son that the Audit Report was not filed along with the return of income. The assessee has placed on record the order of the CIT(E), wherein he has condoned the delay of 5 days in furnishing the Audit Report in Form No.10B. The same reads as follows:- Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust, PAN:AACTM4557A filed an application in this office on 13/07/2020 requesting for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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