HOME OF PEOPLES EMPOWERMENT FOUNDATION,BANGALORE V. INCOME TAX OFFICER, EXEMPTIONS, WARD-1, , BANGALORE

ITA 1525/BANG/2024

AI Insights

The case involves the Home of Peoples Empowerment Foundation, which appealed against the order of the CIT(A) that dismissed their appeal for not condoning a delay of 205 days in filing. The delay was attributed to the illness of the trustee. The main legal issue was whether the CIT(A) was correct in law to dismiss the appeal without condoning the delay. The Tribunal found that the CIT(A) should have condoned the delay, especially since the CBDT had later condoned the delay in filing Form No.10B, which was crucial for the assessee's claim under sections 11 and 12 of the Income Tax Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34080 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-11-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 14-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R. GHALE; STANDING COUNSEL
• Assessee Lawyers: ARUNA BHATT
• Section: 11; 205; 119(2)(b); 10B

Judgement Text

"ITA No.1525/Bang/2024 Home of Peoples Empowerment Foundation, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.1525/Bang/2024 Assessment Year: 2021-22 Home of Peoples Empowerment Foundation Rep. by its Principal Officer/Trustee Sri Deepak M., S/o Sri Muniraju M. No.132, Byatarayanadoddi Bannerghatta SO Bangalore South Bangalore 560 083 Karnataka PAN NO :AAATH8594C Vs. ITO (Exemptions) Ward-1 Bangalore APPELLANT RESPONDENT Appellant by : Ms. Aruna Bhatt, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department. Date of Hearing : 04.11.2024 Date of Pronouncement : 04.11.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: The present appeal of the assessee is arising from the order of ld. CIT(A) dated 27.6.2024 and relates to assessment year 2021-22 having DIN & Order No.ITBA/APL/S/250/2024-25/1066132284(1). 2. The assessee has raised three grounds of appeal. However, the only issue which is agitated before us is whether the ld. CIT(A) is correct in law in dismissing the appeal of the assessee without condoning the delay of 205 days. ITA No.1525/Bang/2024 Home of Peoples Empowerment Foundation, Bangalore Page 2 of 3 2.1 At the outset, the ld. Counsel for the assessee drawn the attention of the Bench towards the impugned order of ld. CIT(A) and pointed out that the delay has happened on account of illness of the trustee who was advised for 2 to 3 months’ rest by the doctors at the relevant times. The ld. Counsel for the assessee further pointed out that the ld. CIT(A) is not correct in discarding the submissions of the assessee vis-à-vis condonation of delay. The ld. Counsel for the assessee has also filed a medical certificate dated 10.9.2022 issued by Sri Sai Shreshta Hospital, Bannerghatta Post, Bangalore, which is taken on record. Pointing out towards the merits the Ld Counsel for the assessee explain that it is case where the benefits of section 11 and 12 have been denied to the assessee on the ground that the assessee has not filed the Form Number -10B. It has further been pointed out that assessee’s prayer for condoning the delay in filing Form 10B has already been condoned by the CBDT. 3. The ld. D.R. relied upon the order of authorities below. 4. We have heard the rival submissions and perused the materials available on record. After examining the medical certificate, we are of the view that the ld. CIT(A) ought to have condoned the delay of 205 days and could have condoned the delay. Be that as it may be, it is further been observed by us that in this case, the ld. CPC has denied the benefit of section 11 & 12 to the assessee, as the assessee failed to annex the Form No.10B. The assessee has filed a petition u/s 119(2)(b) of the Income Tax Act, 1961 (in short “The Act”) before the CBDT seeking condonation of delay in filing the Form No.10B. The CBDT vide its order dated 30.10.2024 has condoned the delay in filing Form No.10B and directed the Jurisdictional Assessing Officer (JAO) to consider the claim of the assessee. Therefore, we are of the view that though the present appeal become infructuous, in view of the later developments ITA No.1525/Bang/2024 Home of Peoples Empowerment Foundation, Bangalore Page 3 of 3 i.e directions of CBDT occurred in the case, yet we are deciding the appeal and remitting the matter to the file of AO for examining the claim of the assessee as per directions of CBDT. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 4th Nov, 2024 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Prakash Chand Yadav) Judicial Member Bangalore, Dated 4th Nov, 2024. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. "