Solapur Education Society, Solapur V. Commissioner of Income Tax, Exemption, Pune, Pune

ITA 1379/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4351 (ITAT-PUNE)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 14-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Condonation of delay
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES:: PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.1379/PUN/2023 (A.Y. 2017-18) Solapur Education Society, 46-B, Samrat Chowk, Budhawar Peth Chandak School, Solapur-413003. PAN: AAFTS 1696 B vs CIT (Exemption), Pune. Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Kesari, DR Date of hearing : 10/01/2024 Date of pronouncement : 10/01/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Exemption], Pune (for short, „CIT(E)‟) in DIN & Order No. ITBA/COM/F/17/2023-24/1058587241(1), dated 08.12.2023 for A.Y.2017-18 as per the grounds of appeal on record. 2. The relevant facts and contentions of the assessee in this case are that applicant-society is a public charitable trust established in the year 1953 and registered under Bombay Public Trust Act, 1950. In Form No.10B of the audit report of the assessee, there was an error that the date of audit had been mentioned as 16/10/2018 instead of 11/10/2017, for which assessee e-filed Form 10B with some delay. As ITA No.1379/PUN/2023 Solapur Education Society 2 per the contention of the assessee-trust, audit was completed and obtained report well within the due date prescribed in the Income Tax Act. The ld.CIT(E) rejected Form No.10B stating that „assessee has failed to establish that its accounts were audited and on the basis of the same the return of income was filed’. The assessee once again filed application for condonation of delay in filing of Form No.10B, however, the ld.CIT(E) rejected the subsequent application also by holding that assessee‟s earlier application was rejected. 3. Aggrieved by the order of ld.CIT(E), the assessee had preferred this appeal before us. 4. We have perused the materials/documents on record, analysed the facts and circumstances in this case and have given considerable thought to the findings in the order of the ld.CIT(E) vis-à-vis the facts of the assessee‟s case. 4.1 In this case, as observed from the order of the ld.CIT(E), the assessee had made an application before the ld.CIT(E) for condonation of delay in filing of Form No.10B for A.Y. 2017-18. That, the ld.CIT(E) vide paras 2 & 3 have rejected the assessee‟s application observing that assessee‟s earlier application filed with the office of ld.CIT(E) dated 02/03/2020 for condonation of delay in filing of Form No.10B for A.Y. 2017-18 was already rejected vide order dated 30/03/2021. ITA No.1379/PUN/2023 Solapur Education Society 3 That, since the matter has already been examined, the assessee‟s present application was also rejected accordingly. We are of the considered view that this grievance for not condoning the delay for filling the Form No.10B cannot be addressed by way of appeal before this Tribunal. That, it is only the CBDT which has power for condoning the delay in filing Form No.10B with regard to its Circular No. 10/2019 dated 22/05/2019, therefore, the present appeal is not maintainable, hence, dismissed. The grounds of appeal stands dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in open Court on 10 th January, 2024. Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 10 th January, 2024 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 4. The DR, ITAT, “B” Bench Pune. 5. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.