Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 9130 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-02-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2017-2018
Appeal Filed On
03-10-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (BEFORE SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAJESH KUMAR, ACCOUNTANT MEMBER) I.T.A. No. 395/Kol/2021 Assessment Year: 2017-18 Gobind Ram Goel Charitable Trust...............................................................................Appellant [PAN: AABTG 1121 D] Vs. Income Tax Officer, Ward-1(1), Exemption, Kolkata.........................................Respondent Appearances by: Sh. S.M. Surana, Adv., appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT (D/R), appeared on behalf of the Revenue. Date of concluding the hearing : December 23 rd , 2022 Date of pronouncing the order : January 9 th , 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee agitating against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereinafter referred to as ld. ‘CIT(A)] confirming the order of the Assessing Officer (hereinafter the ‘AO’) not allowing deduction u/s 11 of the Income Tax Act, 1961 (hereinafter the ‘Act’) to the appellant Trust. 2. Brief facts of the case are that the return of income was filed by the appellant Trust on 01.08.2017. However, the Tax Audit Report in Form 10B was not filed along with the Return. However, the same was filed online on 12.05.2018 before the completion of assessment u/s 143(1) of the Act. Since the Tax Audit Report was not available along with the Return at the time of assessment, therefore Centralized Processing Centre (hereinafter the ‘CPC’) has made adjustment disallowing deduction u/s 11 of the Act to the appellant Trust. The ld. CIT(A) also confirmed the additions made by the CPC. 3. Before us, the ld. Counsel for the assessee has invited our attention to the order dated 04.10.2021 passed by the ld. CIT(Exemption), Kolkata whereby the delay in filing 2 I.T.A. No. 395/Kol/2021 Assessment Year: 2017-18 Gobind Ram Goel Charitable Trust. of Form 10B has been condoned by him. Since the delay in filing Form 10B has already been condoned by the competent authority, therefore there is no justification in denying deduction u/s 11 of the Act to the appellant Trust. Accordingly, the impugned order of the ld. CIT(A) is quashed. 4. In the result, the appeal of the assessee stands allowed. Order is pronounced in the open court on 09.02.2022. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 09.02.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Gobind Ram Goel Charitable Trust, 7, Rabindra Sarani, 1 st Floor, Room No. 2, Kolkata-700 001. 2. Income Tax Officer, Ward-1(1), Exemption, Kolkata. 3. CIT(A)- National Faceless Appeal Centre (NFAC) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail) True copy By order Senior Pvt. Secy./DDO/H.O.O. ITAT, Kolkata Benches, Kolkata
