Khubi Ram Ram Saran Das Dharmada Trust , Delhi V. Pr. Cit (e), Delhi

ITA 1795/DEL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3472 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 29-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 154; 11; 119(2)(b); 10B; 143(1)

Judgement Text

I.T.A.No.1795/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.1795/Del/2021 /Assessment Year: 2017-18 Khubi Ram Ram Saran Das Dharmada Trust, G1, Vishwa Apartments, 3 Shankaracharya, Civil Lines, Delhi. ब म Vs. Pr. CIT(E) 26 th Floor, Pratyaksh Kar Bhawan, E-2, Civil Centre, New Delhi. PAN No. AAATK0625K अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Ms. Prem Lata Bansal, Sr. Adv. राज वक ओरसे /Revenue by Shri Om Prakash, Sr. DR स ु नवाईक तारीख/ Date of hearing: 15.03.2022 उ ोषणाक तारीख/Pronouncement on 28.04.2022 आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) dated 10.11.2021 for AY 2017-18 in sustaining the order of the Central Processing Centre, Bengaluru in denying exemption claimed u/s 11 of the Act. 2. At the outset, Ld. Counsel for the assessee submits that while processing the return u/s 143(1) CPC, Bengaluru denied exemption claimed u/s 11 for the reason that audit report was filed belatedly. The Ld. Counsel for the assessee referring to page 25 of the Paper Book I.T.A.No.1795/Del/2021 2 submits that the Assessing Officer passed rectification order allowing the exemption claimed u/s 11 of the Act based on an order passed u/s 119(2)(b) of I.T. Act by the Commissioner of Income Tax (Exemption), New Delhi who has condoned the delay in submissions of Form No. 10B for the assessment year under consideration. Therefore, it is submitted that in view of the order passed by the Commissioner of Income Tax (Exemption) u/s 119(2)(b) condoning the delay in submission of audit report and Form 10B the Ld. CIT(A) (NFAC) is not justified in sustaining the order passed by the CPC, Bengaluru u/s 143(1) in denying the exemption u/s 11 of the Act. 3. Ld. DR fairly submitted that an order u/s 119(2)(b) was passed condoning the delay in submission of Form No. 10B for the assessment year under consideration by the Commissioner of Income Tax (Exemption) and the Assessing Officer following the said order allowed the relief claimed by the assessee. 4. On hearing both the sides and perusing the order of the authorities below and the rectification order of the Assessing Officer passed u/s 154 it is very much clear that the Ld. CIT(A)(Exemption), New Delhi passed an order u/s 119(2)(b) condoning the delay in submission of Form No. 10B by the assessee for the AY 2017-18. Based on the said order the Ld. Assessing Officer rightly passed rectification order dated 19.03.2021 allowing the exemption claimed u/s 11 by the assessee. Hence, the I.T.A.No.1795/Del/2021 3 order passed by the Ld. CIT(A) in sustaining the order of the CPC, Bengaluru is not sustainable. Hence, the order of the Ld. CIT(A) is set aside. 5. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 28/04/2022 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 28.04.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi