9911796707
TMI Blog2024 (11) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... '] dated 12.06.2024 arising out of the assessment order framed u/s 143(1) of the Act dated 05.06.2020. 1.1. The brief facts of the case of the appellant are that the assessee is a registered Trust filed its return of income for the 19- on 31 .10.2019 declaring total income at 'NIL'. The return of income of the assessee was processed u/s 143(1) of the Act and an intimation order u/s 143(1) of the Act dated 05.06.2019 received wherein the amount of donation u/s 11(2)(ii) of the Act of Rs. 24,22,654/- has not been treated as deemed application charged to tax on the ground that Form-9A was not filed along with the return of income. The assessee filed an appeal before the ld. CIT (Exemption) wherein also the appeal of the assessee has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions), Ward-2(2), Siliguri in ITA No. 496/Kol/2021 pronounced on 02.01.2023 and corrigendum pronounced on 15.03.2023. 3. Judgement of the Ahmedabad ITAT in the case of Shri Modi Samaj Vikas Trust vs ITO, Exemption, Palanpur in ITA No. 409/AHD/2022 pronounced on 06.04.2023. 4. Judgement of the Nagpur ITAT in the case of Satpuda Foundation vs ITO, Ward-2, Exemption, Nagpur in ITA No. 143/Nag/2021 pronounced on 03.06.2024. 5. Judgement of the Bangalore ITAT in the case of The Bangalore Fruit Commission Agents Association vs ACIT, CPC, Bangalore in ITA No. 417/Bang/2024 pronounced on 16.04.2024. 6. Judgement of the Ahmedabad ITAT in the-case of The JT. CIT (OSD) Exemption, Circle-2, Ahmedabad vs Vadodara Urban Development Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically on later date. Hon'ble High Court has held thus: "6. The moot aspect thus centres around to the requirement of the availability of the audit report when the assessment was undertaken by the Assessing Officer even though the same may not have been filed along with the return of income. Filing of audit report is held to be substantive requirement but not the mode and stage of filing, which is procedural. Once the audit report in Form 12B is filed to be available with the Assessing Officer, before assessment proceedings take place, the requirement of law is satisfied. In that view, the Income Tax Tribunal was not justified in dismissing the appeal of the assessee." 2.1. We have also gone through the cited judgment passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished under Clause (b) of section 12A, shall be in Form No.10B. 13. Now, on perusal of the Form 10B, we notice that the same is required to be submitted electronically, one month prior to the due date of the filing of return of income. Admittedly, in the case in hand, the audit report on form 10B has been uploaded on 30.03.2019 which is even after the date of filing the return of income on 15.11.2018. Now, before us, it has been contended by the ld. counsel for the assessee that filing of audit report is directory in nature and even if report is submitted in time before the conclusion of the assessment proceedings, the same needs to be considered. Though the assessee referred to the various decisions, we find it pertinent to refer to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra), we find that though the audit report has been uploaded after the filing of return of income but the said report has been signed by the auditor on 28.10.2018 and the copy of this report is placed at 40- 41 of paper book and the date of audit report is prior to the filing of the return of income, therefore, it is presumed that conducting of audit for preparation of audit report is before e-filing of the return of income but as claimed by the assessee due to technical glitches, the report was uploaded after filing the return of income. 15. Though the Hon'ble Court holds that the report should be considered even filed in the course of assessment proceedings, or before in appellate authority, however, we notice that in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground Nos.1 to 4 of the assessee are allowed." 2.2. We have also gone through the order passed by the cob of ITAT, Kolkata in M/s. Sasha Association for Craft Producers vs. ITO in ITA No. 181/KOL/2021 order dated 16.08.2023 on the issue for non-submission of Form-10, the Hon'ble Member has allowed the appeal of the assessee. 3. Keeping in view the above cited decisions and considering the facts of the present case, we are of this view that the appellant is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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