Shri ChandraprabhuMaharaj Digamber Jain Mandir Trust, Pune V. Income-Tax Officer (Exemption), Ward 1(1), Pune

ITA 56/PUN/2022

AI Insights

The case involves Shri Chandraprabhu Maharaj Digamber Jain Mandir Trust, which appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, confirming the decision of the Central Processing Centre (CPC), Bangalore. The CPC had denied the trust the benefit of exemption under section 11 of the Income Tax Act for the assessment year 2017-18, citing the non-filing of Form No. 10B with the belated return of income filed under section 139(4). The trust, which is registered under section 12AA of the Act, did not dispute the absence of Form No. 10B on record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132837 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-01-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Benefit of exemption
• Section: 11; 12AA; 10B; 143(1); 139(1); 139(4)

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.56/PUN/2022 धििाारण वर्ा / Assessment Year : 2017-18 Shri Chandraprabhu Maharaj Digamber Jain Mandir Trust, 110A Digambar Mandir, Guruwar Peth Road, Guruwar Peth, Pune – 411002 PAN : AAGTS7246C .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer (Exemption), Ward – 1(1), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Sharad A. Shah Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 10-01-2023 घोषणा की तारीख / Date of Pronouncement : 11-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 06-12-2021 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2017-18. 2. The assessee raised four grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A), NFAC, Delhi in confirming the order of CPC, Bangalore in not giving benefit of exemption u/s. 11 of the Act for non-filing of Form No. 10. 2 ITA No.56/PUN/2022, A.Y. 2017-18 3. We note that admittedly no return of income filed by the assessee u/s. 139(1) of the Act. The belated return of income was filed by the assessee u/s. 139(4) of the Act. The assessee did not file Form No. 10B along with the belated return of income. The CPC in the absence of which denied benefit u/s. 11 of the Act which is evident from page 25 of the appeal memo. The CIT observed having registration u/s. 12AA of the Act in favour of the assessee, the Form No. 10B could not be filed along with the return of income. This fact is not disputed by the ld. AR. Therefore, having no Form No. 10B on record, the benefit of exemption u/s. 11 of the Act is not available to the assessee. Therefore, we find no infirmity in the order of CIT(A) in confirming the adjustment made by the CPC, Bangalore u/s. 143(1) of the Act. Thus, the grounds raised by the assessee are dismissed. 4. In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 11 th January, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 11 th January, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune