9911796707
TMI Blog2024 (6) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ONJOY SARMA, JM: This appeal of the assessee for the assessment year 2020-21 is directed against the order dated 31.01.2024 passed by the ld. Commissioner of Income-tax, Appeal, Addl/JCIT (A)-1, Chennai [hereinafter referred to as 'the 'ld. CIT(A)']. 2. At the outset, ld. AR of the assessee stated that the appeal is filed against the order of ld. CIT(A) dated 31.01.2024 passed by ld. ADDL/JCIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Commissioner of Income-tax (Exemption), Kolkata has passed an order dated 14.05.2024 u/s 119(2)(b) of the Act condoning the delay occurred in filing the audit report in Form No. 10B for the assessment year in question. He furnished the copy of the above referred order dated 14.05.2024 which is as under: "1. The assessee has filed application for condonation of delay in filing Form 10B f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e audit report of the accounts of assessee has to be furnished in Form 10B. 6. The assessee has furnished Audit Report in Form 10B for the Assessment Year 2020-21 electronically on 22/03/2021 whereas the prescribed due date was 15/01/2021. Thus there has been a delay of Sixty Six (66) days. 7. As per Circular No. 2/2020 [F. No, 197/55/2018-ITA-I], dated 19/07/2022 has been authorized to admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax (Exemption), Kolkata condoning the delay occurred in filing the audit report in Form No. 10B and in pursuance of the said order direction may be given to allow the deductions for applications and accumulation u/s 11 of the Act as claimed by the assessee in its return of income for the assessment year under consideration. 5. We after hearing the rival submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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