KALAIMAGAL EDUCATIONAL SOCIETY,CUDDALORE vs. ADIT, CPC, BANGALORE

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ITA 971/CHNY/2022Status: DisposedITAT Chennai01 June 2023AY 2019-20202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A). The CIT(A) is directed to await the outcome of the condonation petition filed before the CBDT and re-adjudicate the appeal.

What were the facts?

The assessee, a charitable trust, was denied deduction under Section 11/12 because it failed to file the audit report in Form 10B before the due date. The assessee had filed a petition before the CBDT for condonation of delay under Section 119(2)(b).

What were the issues?

Whether the denial of deduction under Section 11/12 for non-filing of Form 10B is justified when a petition for condonation of delay is pending before the CBDT.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 119(2)(b),Section 80AC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.971/Chny/2022 (िनधा1रणवष1 / Assessment Year: 2019-20) KALAIMAGAL EDUCATIONAL SOCIETY ADIT बनाम/ 58, Valayalkara Street, CPC Kattumannarkoil Post, Bengaluru. Vs. KattumannarkoilTaluk, Cuddalore-608 301. �थायीलेखासं./जीआइआरसं./PAN/GIR No.AAATK-7158-D (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. N.V.Lakshmi (Advocate) - Ld AR "#थ�कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 31-05-2023 घोषणाकीतारीख/Date of Pronouncement : 01-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by denial of deduction u/s 11 / 12 as applicable to a charitable trust, the assessee is in further appeal before us. From the record, it could be seen that CPC has denied the deduction while processing the return of income u/s 143(1) in view of the fact that the assessee did not file Audit Report in Form No.10B before due date of return of income. During appellate proceedings, the assessee erroneously mentioned Sec.80P in the grounds of appeal. The Ld.

CIT(A), considering amended provisions of Sec.80AC, upheld the disallowance. Aggrieved, the assessee is in further appeal before us.

2.

The Ld. AR, at the outset, clarified that the assessee had claimed deduction u/s 11 / 12 and the same has been denied since Form 10B was not filed within due date. The assessee, vide petition dated 03.04.2021, has sought condonation of delay from CBDT u/s 119(2)(b) which is stated to be pending for disposal. The Ld. AR submitted that the outcome of the same would have direct bearing on the assessee’s claim. The copy of petition filed before CBDT has been placed on record. The Ld. Sr. DR submitted that default in filing the requisite form as per statutory provisions has led to denial of deduction which is in accordance with law.

3.

The bench formed an opinion that since the assessee’s petition before CBDT would have direct bearing on assessee’s claim, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) who shall await the outcome of the aforesaid condonation petition and re-adjudicate the appeal de novo. The assessee is directed to intimate the outcome of the petition as and when the same is disposed- off.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 01st June, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद2/JUDICIAL MEMBER लेखासद2 / ACCOUNTANT MEMBER चे6ईChennai; िदनांकDated : 01-06-2023 DS आदेश की Xितिलिपअ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant2. ��यथ�/Respondent 3. आयकरआयु�त/CIT4. �वभागीय��त�न�ध/DR 5. गाड�फाईल/GF

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