PARAMHANS SWAMI VIVEK BHARTI MISSION,WEST DELHI V. ITO, FARIDABAD

ITA 467/DEL/2024

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The case involves Paramhans Swami Vivek Bharti Mission, a trust registered under section 12A of the Income Tax Act, which appealed against the order of the Commissioner of Income Tax (Appeals) confirming the addition of Rs. 42,00,000 to its income for the assessment year 2017-18 due to the non-filing of Form No. 9A with the original return of income. The trust initially filed a 'Nil' income return, which was later revised to include Form No. 9A. The Central Processing Centre (CPC), Bangalore, denied the exemption under section 12AA of the Act, leading to the appeal before the CIT(A), which was unsuccessful. The tribunal noted that the application for condoning the delay in filing Form 9A was still pending and thus restored the matter to the AO to await the decision on this application before proceeding.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298876 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 05-02-2024
• Other Referred Cases: PCIT vs. Wipro Ltd. in Civil Appeal No. 7620/2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANI BANSAL
• Keywords: Revised return
• Section: 119; 143(1); 12AA; 139(1); 12A

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एसएमसी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.467/िदʟी/2024 (िन.व. 2017-18) ITA No.467/DEL/2024 (A.Y.2017-18) Paramhans Swami Vivek Bharti Mission, BB-17D, Janakpuri, B-1, West Delhi 110058 PAN: AAATP-8829-N ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Exemption Ward, Faridabad Haryana ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : None ŮितवादीȪारा/Respondent by : Ms. Shivani Bansal , Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 10/09/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 28/11/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Additional/Joint Commissioner of Income Tax (Appeals)- 10, Mumbai (hereinafter referred to as 'the CIT(A)') dated 05.01.2024, for assessment year 2017-18. 2. The solitary issue in this appeal is against addition of Rs.42,00,000/- for non filing of Form 9A along with the return of income. The facts of the case as emanating from documents on record are: The assessee is a Trust Registered u/s. 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act’). The assessee filed its original return of income on 07.11.2017 declaring total income 2 ITA No. 467/DEL/2024 (A.Y.2017-18) as ‘Nil’. The assessee filed revised return of income on 20.01.2018 along with Form No. 9A. The exemption claimed by the assessee u/s. 12AA of the Act was denied by CPC, Bangalore while processing return of income as Form No. 9A was not filed along with the original return of income. Aggrieved, by the intimation dated 25.03.2019 u/s. 143(1) of the Act, the assessee filed appeal before the CIT(A). The CIT(A) rejected assessee’s contention and confirmed the addition. Hence, present appeal by the assessee. 3. Ms. Shivani Bansal, representing the department vehemently supported the order of CIT(A) and prayed for dismissing appeal of the assessee. She further place reliance on the decisions of Hon’ble Apex Court in the case of PCIT vs. Wipro Ltd. in Civil Appeal No. 7620/2021 decided on 11.07.2022. 4. Submissions made by ld. DR heard and orders of the authorities below examined. The solitary reason for denying benefit of section 12A of the Act to assessee is non filing of Form No. 9A along with the return of income. Though, the same was filed along with revised return of income on 20.01.2018. The requirement of filing Form No. 9A is mandatory. The assessee is required to file Form 9A where it fails to apply 85% of its income referred to in section 11(1)(a) or (b) of the Act and accumulates the deficit to be applied in the next financial year or in the year of receipt of income. Further, Rule 17 requires that Form 9A shall be furnished before the expiry of time allowed u/s. 139(1) for furnishing the return of income for relevant assessment year. In the instant case, the assessee has filed Form 9A belatedly along with the revised return of income. The assessee has filed an application u/s. 119 of the Act for condoning delay in filing Form 9A before the PCIT, Chandigarh. The said application is still stated to be pending for disposal. 3 ITA No. 467/DEL/2024 (A.Y.2017-18) 5. Considering the fact that aforesaid application u/s. 119 of the Act is pending for disposal the issue in appeal is restored to the AO to wait the decision on the said application. After the disposal of application by the competent authority, the AO shall pass the order, in accordance with law. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Thursday the 28th day of November, 2024. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 28/11/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "