2024 (5) TMI 454

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..... ER DR. MANISH BORAD, ACCOUNTANT MEMBER: The instant appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals), Mumbai, [hereinafter the "ld. First Appellate Authority"] dt. 28/11/2023, passed u/s 250 of the Income Tax Act, 1961 ("the Act") for the Assessment Year 2020-21. 2. Though the assessee has raised various grounds of appeal, t .....

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..... delay which are beyond 365 days and maximum up to three years in filing Form 10B for Assessment Year 2018-19 or for any subsequent years. On the other hand, the ld. D/R vehemently argued supporting the orders of the lower authorities. 4. We have heard rival contentions and perused the record placed before us. We observe that the assessee is a public charitable trust registered u/s 12AA of the Ac .....

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..... d up to 15/09/2021 was finally uploaded on 13/03/2021. 4.1. It is an admitted fact that from March, 2020 to March, 2022, country was passing through Covid Pandemic and there were various restriction on the movements of the citizens and carrying out of the normal official works was hindered. It is also an accepted fact that many changes have been brought into the Act regarding procedure of filing .....

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..... rected to be considered for admitting the application for condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers in furnishing various types of Forms including Form No. 10B is with regard to the furnishing of audit report in case of Trusts and Societies. In the instant case since, delay is m .....

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..... ussion (supra) and consistent with the view taken by this Tribunal in the case Bangarh Educational Welfare Trust vs. ITO (Exemptions), we allow the benefit of Section 11 of the Act to the assessee as claimed in the income tax return. Accordingly, the effective grounds raised by the assessee are allowed. 6. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 8th Apr .....

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