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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Assessment Year : 2021-22 Income Income Tax Tax Officer Officer Vs. Seva Bharati, Seva Bharati, (Exemptions), Berhampur (Exemptions), Berhampur Mundigarh, Tumudibandha, Mundigarh, Tumudibandha, Kandhamal Kandhamal PAN/GIR No PAN/GIR No.AABTS 7275 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, ld Sr DR , ld Sr DR Date of Hearing : 2/09 9/2024 Date of Pronouncement : 2/0 /09/2024 O R D E R This is an appeal filed by the revenue against the order of the ld inst the order of the ld CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi dated 28.5.2024 in Appeal No. in Appeal No.CIT(A),NFAC/2020- 21/10231634 for the assessment year 2021-2022.
Shri S.C.Mohanty Shri S.C.Mohanty, ld Sr DR assisted by Shri Chandra Sekhar Panda Shri Chandra Sekhar Panda intern, The Law College intern, The Law College represented on behalf of the revenue. represented on behalf of the revenue. None appeared on behalf of the assessee. However, appeared on behalf of the assessee. However, Ms Layatmika Nath Ms Layatmika Nath, intern, The Law College, Cuttack assisted in the Court for the assessee. The Law College, Cuttack assisted in the Court for the assessee. The Law College, Cuttack assisted in the Court for the assessee.
I have considered the submission of ld Sr DR. The tax effect in the I have considered the submission of ld Sr DR. The tax effect in the I have considered the submission of ld Sr DR. The tax effect in the present case is below the prescribed limit. However, the ld present case is below the prescribed limit. However, the ld present case is below the prescribed limit. However, the ld
P a g e 1 | 4 CIT(Exemptions), Hyderabad has vide letter dated 24.6.2024 given the following reasons for filing of the appeal:
P a g e 2 | 4
A perusal of the reasons shows that the reasons claimed is “Constitutional validity of the provisions of Act or Rule is under Challenge” . This is not an issue which can be raised before the Tribunal. In any case, there is no constitutional validity of any provisions applicable in appeal of the Revenue. On this ground, specifically the ld CIT(A) has also not adjudicated any constitutional validity of any provisions of the Act or Rule. On account of tax effect, the appeal of the revenue is dismissed.
Further, even on merits, it is noticed that the audit report has been filed within the time by the Chartered Accountant of the assessee and it is an admitted fact that on account of technical issue, the acceptance of the said audit report filed by the auditor of the assessee within the time was delayed by 18 days. This being so, as the audit report has been filed within time by the auditor of the assessee and same has been recognized by the ld CIT(A) and as it is noticed that the ld CIT(A) has followed the judicial discipline in following the decisions of various Hon’ble High courts on this issue, the findings of the ld CIT(A) stands confirmed and the appeal of the revenue stands dismissed.
In the result, appeal of revenue stands dismissed.