Care and Compassion Goa, Sarzora V. Income Tax Officer (Exemption), Ward - 1, Panaji

ITA 86/PAN/2022

AI Insights

The case involves Care and Compassion Goa, an organization, appealing against the decision of the CIT (Exemption), Bangalore, which rejected their application due to the non-filing of Form No.10B in physical mode. The assessee argued that the audit report was obtained physically on 16-05-2016, and they attached a copy of Form No.10B with a request to condone the delay for online submission. The CIT (Exemption) rejected the application citing lack of evidence for the physical filing of the audit report. The Tribunal found that there was a miscommunication between the auditor and the assessee, which constituted a reasonable cause for the delay and thus condoned the delay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136929 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 09-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 14-09-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.86/PAN/2022 नधा रण वष / Assessment Year : 2016-17 Care and Compassion Goa, House No.450, Deulimodi, Mollar, Sarzora, Salcete, Chinchinim S.O., Sarzora, Goa – 403 715 PAN : AAATC4732B Vs. ITO (Exemption), Ward-1, Panaji Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 16-08-2022 passed by the CIT (Exemption), Bangalore rejecting the application filed by the assessee. 2. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee. Assessee by None Revenue by Shri N. Shrikanth Date of hearing 09-11-2023 Date of pronouncement 09-11-2023 ITA No.86/PAN/2022 Care and Compassion Goa 2 3. Briefly stated, the facts of the case, as per the impugned order, are that the assessee did not furnish evidence for filing of Form No.10B in physical mode with the Department. On being called upon to explain the reason, the assessee submitted that accounts were got audited and the Audit report was obtained physically on 16-05-2016. A copy of physical Form No.10B was also attached with a request to condone the delay for online submission of the report. The ld. CIT(Exemption) rejected the assessee’s application on the ground that no evidence was furnished for filing of the Audit report in Form No.10B in physical mode with the Department. 4. Having heard the ld. Departmental Representative and gone through the relevant material on record, it is seen from the impugned order that the assessee set up a case that Form No.10B could not be uploaded due to technical reasons. It is further mentioned in the last para of the impugned order that the assessee could not give any genuine cause for late filing of Form No.10B. In the given facts and circumstances, we find that there was some mis- communication between the Auditor and the assessee, which led to the late filing of Form No.10B. Similar reasons were advanced before the ld. CIT(Exemption) as well. In our opinion, this constituted a reasonable cause for the delay. We, therefore, condone ITA No.86/PAN/2022 Care and Compassion Goa 3 the delay in filing Form No.10 and direct the ld. CIT(Exemption) to decide the issue on merits after allowing reasonable opportunity of hearing to the assessee. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09 th November, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 09 th November, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The CIT(Exemption), Panaji 4. DR, ITAT, Panaji Bench, Panaji 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune ITA No.86/PAN/2022 Care and Compassion Goa 4 Date 1. Draft dictated on 09-11-2023 Sr.PS 2. Draft placed before author 09-11-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *