MOUNT CARMEL EDUCATION SOCIETY,TRIVANDRUM V. ITO EXEMPTION WARD, THIRUVANANTHAPURAM

ITA 841/COCH/2024

AI Insights

The case involves the Mount Carmel Education Society, which appealed against the order of the Commissioner of Income Tax (Appeals)-2, Ludhiana, which had confirmed the denial of their claim for exemption under section 11 of the Income Tax Act, 1961. The initial denial was due to the belated filing of the Audit Report in Form 10B, which was submitted after the due date. The Tribunal considered the subsequent condonation of delay by the Commissioner of Income Tax (Exemption) and decided to restore the matter to the AO for a fresh examination of the exemption claim.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474744 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Assessee Lawyers: ARAVIND R. MENON
• Keywords: Condonation of delay
• Section: 250; 143(1); 11; 10B

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 841/Coch/2024 Assessment Year: 2019-20 Mount Carmel Education Society .......... Appellant Kanjiramkulam P.O., Trivandrum 695524 [PAN: AABAM3865H] vs. The Income Tax Officer (Exemption) .......... Respondent Thiruvanthapuram Appellant by: Shri Aravind R. Menon, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 02.04.2025 Date of Pronouncement: 03.04.2025 O R D E R Per: George George K., VP This appeal at the instance of the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Ludhiana [CIT(A)], dated 01.07.2024 passed u/s. 250 of Income Tax Act, 1961 (hereinafter \"the Act\"). The relevant assessment year is 2019-20. 2. There is a delay of 26 days in filing the appeal. The assessee has filed a petition seeking condonation of delay stating the reasons for the delay in filing the appeal. We have perused the reasons stated and we are of the view that there is sufficient cause for late filing of 2 ITA No. 841/Coch/2024 Mount Carmel Education Society this appeal and no latches can be attributed to the assessee. Hence, we condone the delay of 26 days in filing this appeal and proceed to dispose off the same of merits. 3. Brief facts of the case are that the assessee’s claim for exemption u/s. 11 of the Act was denied vide intimation issued u/s. 143(1) of the Act. The reason for denying the claim of exemption u/s. 11 of the Act was that Audit Report in Form 10B was filed belatedly. The due date for filing the Audit Report was on or before 30.11.2020. However, Form 10B was filed on 08.12.2020. 4. Aggrieved by the intimation issued, assessee filed appeal before the first appellate authority. The CIT(A) confirmed the denial of claim u/s. 11 of the Act and rejected the appeal of the assessee. 5. Aggrieved by the order of the CIT(A), assessee filed the present appeal before the Tribunal. The learned A.R. submitted that the Commissioner of Income Tax (Exemption) vide his order dated 13.03.2025 had condoned the delay in filing Form 10B for the relevant assessment year, i.e. AY 2019-20. In light of the same it was submitted by the learned A.R. that the matter may be restored to the file of the AO to examine the claim of exemption u/s. 11 of the Act. 6. The learned Sr. DR was duly heard. 7. We have heard the rival submissions and perused the material available on record. The claim of exemption u/s. 11 of the Act was 3 ITA No. 841/Coch/2024 Mount Carmel Education Society denied for the sole reason that Audit Report in Form 10B was not filed before the due date prescribed. The learned A.R. has placed on record a copy of the order of the Commissioner of Income Tax (Exemption) wherein the delay in filing the Audit Report in Form 10B was condoned for AY 2019-20. In the light of the aforesaid order of the Commissioner of Income Tax (Exemption) we restore the matter to the file of the AO to examine the claim of exemption u/s. 11 of the Act afresh. It is ordered accordingly. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 3rd April, 2025. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER GEORGE GEORGE K. VICE PRESIDENT Cochin, Dated: 3rd April, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File Assistant Registrar ITAT, Cochin "