AATI PICHRA MAHILA AVAM BUJURG VIKASH MUNCH,. vs. EXEMPTIONS WARD FARIDABAD, FARIDABAD
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
PER SATBEER SINGH GODARA, JM
These assessee’s twin appeals ITA Nos.621 & 622/Del/2025
for assessment years 2018-19 and 2019-20 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Jaipur’s orders, both dated 20.01.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1072325559(1) and ITBA/APL/S/
250/2024-25/1072325690(1), involving proceedings under section Assessee by Sh. Dishant Sethi, Adv.
Ms. Sumangla Saxena, Adv.
Sh. Shyamsunder, Adv.
Department by Sh. Rajesh Kumar, Dhanesta, Sr. DR
Date of hearing
13.08.2025
Date of pronouncement
13.08.2025
ITA Nos.621 & 622/Del/2025
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143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case files perused.
2. Suffice to say, it transpires during the course of hearing that both the learned lower authorities have disallowed section 11
exemption claim(s) to the assessee; involving varying sums for the sole reason that it could not file/upload the prescribed 10B tax audit report within “due” date of filing section 139(1) return. The Revenue vehemently argues that the impugned disallowance of section 11 exemption deserves to be upheld as the above compliance is mandatory in nature.
3. We find no merit in the Revenue’s instant sole substantive grievance in light of CIT vs. Xavier Kelavani Mandal (P.) Ltd.,
[2014] 41 taxmann.com 184 (Guj.) has already settled the issue in assessee’s favour that the foregoing compliance of filing/upholding form 10B tax audit report is only directory than mandatory in nature. That being the case, we find merit in the assessee’s instant sole substantive grievance and direct the learned Assessing Officer to frame its consequential computation as per law after verifying all the relevant facts.
ITA Nos.621 & 622/Del/2025
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No other ground or argument has been pressed before us.
4. These assessee’s twin appeals ITA Nos.621 & 622/Del/2025
are allowed.
Order pronounced in the open court on 13th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 13th August, 2025. RK/-