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TMI Blog2023 (3) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... VP Pavan Kumar, JCIT-DR ORDER PER GEORGE GEORGE K, JM : This appeal at the instance of the assessee is directed against CIT(A)'s order dated 01.08.2022 passed u/s 250 of the I.T.Act. The relevant assessment year is 2018-2019. 2. The solitary issue that is raised is whether the CIT(A) is justified in upholding the action of the CPC in denying the assessee's claim of exemption u/s 11(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not stated anything about the condonation of delay filed before the CIT(Exemption). The first appellate authority rejected the appeal of the assessee, since the delay in filing the Audit Report has not been condoned by the CIT(E). 5. Aggrieved by the order of the CIT(A), the assessee has filed the present appeal before the Tribunal. The assessee has filed a paper book comprising of 30 pages en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 139(1) of the I.T.Act was 30.09.2018. The return of income was filed on 21.09.2018. The Audit Report in Form No.10B was e-filed on 26.09.2018. The Audit Report has been filed 5 days after filing of the return. The CPC has denied the claim of exemption u/s 11 of the I.T.Act, for the reason that the Audit Report was not filed along with the return of income. The assessee has placed on record the or ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
8. Since the CIT(E) has condoned the delay in filing the Audit Report, the assessee is entitled to exemption u/s 11 of the I.T.Act, provided other conditions are satisfied for claiming exemption u/s 11 of the I.T.Act. It is ordered accordingly.
9. In the result, the appeal filed by the assessee is allowed.
Order pronounced on this 28th day of March, 2023. X X X X Extracts X X X X X X X X Extracts X X X X
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