ACADEMY OF SCIENTIFIC AND INNOVATIVE RESEARCH, GHAZIABAD V. INCOME TAX OFFICER, EXEMPTION WARD , CHENNAI

ITA 1093/CHNY/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2047 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-08-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 16-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE. UPON PERUSAL; R. ANITA LD.
• Section: 11

Judgement Text

1 आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1093/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2018-19) Academy of Scientific and Innovative Research AcSIR Headquarters, CSIR-HRDC Campus Sector-19, Kamla Nehru Nagar, Ghaziabad-201 002. बनाम/ V s. ITO Exemption Ward-4 Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAALA-1352-P (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Ms. R.Anita (Addl.CIT) -Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 26-08-2024 घोषणाकीतारीख /Date of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, none appeared for assessee. Upon perusal of impugned order dated 12-09-2023, it could be seen that the assessee failed to file Audit Report in Form No.10 as required u/s 12A(1)(b) and accordingly, it was denied exemption as claimed by it u/s 11 & 12. The assessee preferred condonation application before prescribed authority which was pending. Accordingly, the appeal was dismissed. The Ld. Sr. DR pleaded for dismissal of the appeal. The registry has noted delay of 158 days in the appeal, which stand condoned. 2. It is quite clear that the assessee’s application seeking condonation of delay is already pending before appropriate authority. The outcome of the same would have direct bearing on the claim of the assessee. Therefore, we restore the appeal back to the file of Ld. CIT(A) to await the outcome of the condonation application and re-adjudicate the appeal on the basis of outcome of the same. 3. The appeal stand allowed for statistical purposes. Order pronounced on 4 th September, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :04-09-2024 DS आदेशकीHितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयुA/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडFफाईल/GF