Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 312315 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
02-05-2025
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2016-2017
Judgement Text
" आयकर अपीलीय अिधकरण “ए” \u000eा यपीठ चे\u0013ई म\u0016। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI मा ननीय \u0019ी एबी टी. वक , \u000eा ियक सद एवं मा ननीय \u0019ी मनोज क ुमा र अ%वा ल ,लेखा सद क े सम'। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.49/Chny/2025 [In ITA No.2814/Chny/2024] (िनधा (रण वष( / Assessment Year: 2016-17) The Quaide Milleth Educational and Social Trust #82, Sterling Road, Nungambakkam, Chennai-600 034. बना म / Vs. ITO Exemptions Ward-1 Chennai. \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTT-3583-E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri N. Arjun Raj (Advocate)- Ld. AR थ कीओरसे/Respondent by : Ms. Gauthami Manivasagam (JCIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 02-05-2025 घोषणा की तारीख /Date of Pronouncement : 02-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this application, the assessee seeks our indulgence in Tribunal order passed in ITA No.2814/Chny/2024 on 03-02-2025. The bench, in para-5 of the order, held that in view of specific amendment to Sec. 13(9), filing of Form No.9A / 10 could not be held to be directory in nature. It was further observed that the remedial mechanism was provided to the assessee vide CBDT Circular No.03/2020. It was observed by the bench that if the form is held to be directory in nature, the amendment and CBDT Circular would have no meaning and the same would be rendered otiose. Having formed this opinion, to enable to assessee to avail remedial mechanism, the appeal was restored back to the file of Ld. CIT(A) with specific directions. 2. The Ld. AR, in the application, asserts that as per the decision of Hon’ble Madras High Court in the case of Chandraprabhuji Maharaj Jain vs. DCIT (110 Taxmann.com 11) and the decision of this Tribunal in the case of Sri Vetri Vinayagar Educational Trust (ITA No.903/Chny/2023 dated 13-12-2023), belated filing of Form No.10 would not disentitle the trust from exemption claimed u/s 11 even after the insertion of provisions of Sec.13(9). The Ld. AR thus states that non- consideration of judicial precedents would constitute mistake apparent from record. The Ld. Sr. DR, on the other hand, opposed any interference in the order. 3. At the outset, it is seen that the cited decision of Hon’ble Madras High Court in the case of Chandraprabhuji Maharaj Jain vs. DCIT (110 Taxmann.com 11) pertains to pre-amended period i.e., for AY 2008-09 which is not applicable to the facts of the present case. Similarly, the decision of this Tribunal in Sri Vetri Vinayagar Educational Trust (supra) deal with late filing of Audit Report in Form No.10B which is not the case here. On the other hand, the amendment to Sec.13(9) has been inserted w.e.f. 01-04-2016 which mandate the assessee to file requisite Form No.10 for accumulation of income u/s 11(2)(a) before due date as specified u/s 139(1) for furnishing of return of income. The remedial mechanism for late filing of this form has been provided to trusts by CBDT in Circular No.03/2020 dated 03-01-2020 which specifically deal with delay in filing of Form No.9A and Form No.10 for AY 2016-17, this being the first year of e-filing of these forms. The power to condone the delay has been entrusted to specified authorities u/s 119(2)(b) who would entertain assessee’s applications seeking condonation of delay. 4. In view of the above, no mistake apparent from record could be said to have occurred in the order of Tribunal which would require any indulgence in terms of Sec. 254(2) of the Act. 5. The application stand dismissed. Order pronounced on 02nd May, 2025. Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) \u000eा ियक सद /JUDICIAL MEMBER लेखा सद / ACCOUNTANT MEMBER चे1ई Chennai; िदनांक Dated : 02-05-2025 DS आदेशकीFितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु:/CIT Chennai/Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड?फाईल/GF "
AI Insights
The case involves The Quaide Milleth Educational and Social Trust, which sought relief from the Income Tax Appellate Tribunal regarding the late filing of Form No.10, necessary for claiming exemptions under Section 11 of the Income Tax Act. The Tribunal had previously restored the appeal to the file of the CIT(A) with specific directions, referencing a remedial mechanism provided by the CBDT Circular No.03/2020. The Trust argued that judicial precedents supported their position that late filing should not disqualify them from exemptions. However, the Tribunal found that the cited precedents did not apply to the current case's facts, particularly post-amendment to Section 13(9). Consequently, the Tribunal dismissed the application, affirming the original order.
