TDI SHIKSHA SANSTHAN,NEW DELHI vs. ITO, WARD EXMP-2(3), DELHI

When this matter has been called up for hearing, nobody has appeared from the side of the assessee despite service of notice.

After perusing the order of Ld. CIT(A), it is gathered that the CPC while processing the return of income for both these years have denied benefit of section 10A to the assessee on the ground that the assessee did not file Form 10A along with return of income and, hence, the assessee is not entitled for the benefits of section 11 and 13 of the Act. (A) in a prudent manner. Similarly, the CIT(A)’s order is also bereft of any merits. Therefore, considering the totality of the facts and circumstances, we hereby restore these appeals to the file of Juri ictional Assessing Officer (JAO) for examining the claim of the assessee in accordance with law. The assessee is also at liberty to make all submissions before the JAO. Needless to say that the JAO will provide meaning full opportunity to the assessee before passing any order.

In the result, both appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 01/08/2025. (MANISH AGARWAL) (PRAKASH CHAND YADAV) ACCOUNTANT MEMBER JUDICIALMEMBER