ASSOCIATION OF REVIVAL TEBERANCLE,DELHI V. .ITO,WARD-1(1), DELHI

ITA 3638/DEL/2024

AI Insights

The case involves the Association of Revival Teberancle, which appealed against the orders of the Income-tax Officer (Exemption) Ward 1(1), Delhi, for the assessment years 2012-13, 2018-19, 2019-20, and 2020-21. The primary issue was the denial of section 11 exemption claim by the CIT(A)-NFAC, which was upheld by the Tribunal. The Tribunal noted the absence of detailed discussion in the CIT(A)'s order and restored the matter for fresh adjudication. Additionally, the Tribunal addressed the issue of the late filing of the tax audit report in Form 10B, citing a precedent that such a requirement is directory and not mandatory.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473583 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Other Referred Cases: CIT vs. Anjana Foundation (2024) 168 taxmann.com 462 (Guj)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDHARTH B.S. MEENA
• Section: 11; 139(1); 10B

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORESHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER ITA No.3638/Del/2024 Assessment Year: 2012-13 With ITA Nos. 3639, 3640 & 3641/Del/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Association of Revival Teberancle, III(RPS), DDA Mansarovar Park, Shahadra, New Delhi, Delhi Vs. Income-tax Officer (Exemption) Ward 1(1), Delhi. PAN :AAATA5099B (Appellant) (Respondent) ORDER The instant batch of four cases pertains to single assessee herein, namely, Association of Revival Teberancle. All other relevant details read as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 3638/Del/2024 for AY: 2012-13 Association of Revival Teberancle Income-tax Officer (Exemption) Ward 1(1), Delhi. CIT(A)-NFAC Delhi’s DIN and Order No. ITBA/NFAC/S/250/2024- 25/1065767308(1), dated 19.06.2024, involving Assessee by None Department by Sh. Siddharth B.S. Meena, Sr. DR Date of hearing 18.12.2024 Date of pronouncement 18.12.2024 ITA No.3638 with ITA Nos. 3639 to 3641/Del/2024 2 | P a g e proceedings under section 147. 2. 3639/Del/2024 for AY: 2018-19 Association of Revival Teberancle Income-tax Officer (Exemption) Ward 1(1), Delhi. ADDL/JCIT(A)-13, Mumbai’s DIN and Order No.ITBA/APL/S/250/2024- 25/1065763758(1), dated 19.06.2024, involving proceedings under section 143(1). 3. 3640/Del/2024 for AY: 2019-209 Association of Revival Teberancle Income-tax Officer (Exemption) Ward 1(1), Delhi. ADDL/JCIT(A)-13, Mumbai’s DIN and Order No.ITBA/APL/S/250/2024- 25/1065760408(1), dated 19.06.2024, involving proceedings under section 143(1). 4. 3641/Del/2024 for AY: 2020-21 Association of Revival Teberancle Income-tax Officer (Exemption) Ward 1(1), Delhi. ADDL/JCIT(A)-13, Mumbai’s DIN and Order No.ITBA/APL/S/250/2024- 25/1065758575(1), dated 19.06.2024, involving proceedings under section 143(1). 2. Cases called twice. None appeared at the assessee’s behest. I accordingly proceeded ex parte against the appellant. 3. It emerges from a perusal of assessee’s first and foremost appeal in ITA No. 3638/Del/2024 that the CIT(A)-NFAC has affirmed the assessment findings denying it section 11 exemption claim, vide his ex parte lower appellate adjudication and that too, he has neither framed any points of determination nor any detailed discussion is found thereupon as contemplated under section 250(6) of the Act. Faced with this situation, it is deemed appropriate in the larger interest of justice to restore assessee’s ITA No.3638 with ITA Nos. 3639 to 3641/Del/2024 3 | P a g e appeal back to the learned CIT(A) for his fresh and appropriate adjudication subject to a rider that it shall be the taxpayer’s risk and responsibility to submit evidences and prove all the relevant facts in support of his case within three effective consequential opportunities at it’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s “lead” appeal ITA No. 3638/Del/2024 is allowed for statistical purposes. 5. So far as assessee’s latter three cases ITA Nos. 3639 to 3641/Del/2024 for the assessment years 2018-19 to 2020-21 are concerned, learned DR vehemently argues that it had not filed its prescribed tax audit report in Form 10B within the stipulated time u/s. 139(1) of the Act and therefore, it has been rightly denied section 11 exemption. 6. I find no merit in the Revenue’s instant contention(s) going by CIT vs. Anjana Foundation (2024) 168 taxmann.com 462 (Guj) holding that filing of such an audit report in Form-10B is directory than mandatory in nature. It is made clear that this is not the Revenue’s case that the assessee had not at all filed audit report in Form 10B before the learned lower authorities. I ITA No.3638 with ITA Nos. 3639 to 3641/Del/2024 4 | P a g e accordingly find merit in assessee’s grounds in principle and restore the matter back to CIT(A)-NFAC for its fresh and appropriate adjudication on merits in the foregoing terms. Ordered accordingly. 6. This assessee’s four appeals ITA Nos. 3638 to 3641/Del/2024 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective files. Order pronounced in the open court on 18th December, 2024. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 18 December, 2024. *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "