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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER ITA No.260/CTK/2024 Assessment Year : 2016-17 Income Income Tax Tax officer officer Vs. Block Voluntary Organisation for Block Voluntary Organisation for (Exemptions), Cuttack (Exemptions), Cuttack Improvement of Culture and Eco Improvement of Culture and Eco Environment, Bentakar, Cuttack Environment, Bentakar, Cuttack PAN/GIR No PAN/GIR No.AAAAB 9244 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, ld Sr DR , ld Sr DR Date of Hearing : 6/08 8/2024 Date of Pronouncement : 6/0 /08/2024 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 14.3.2024 in Appeal No. NFAC/2015 in Appeal No. NFAC/2015- 16/10253966 for the assessment year 2016-17.
Shri S.C.Mohanty Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue. None appeared for the assessee. None appeared for the assessee.
The grievance of the revenue in The grievance of the revenue in this appeal is that the ld CIT(A this appeal is that the ld CIT(A) erred in condoning the delay in filing of audit report in Form 10B and erred in condoning the delay in filing of audit report in Form 10B and erred in condoning the delay in filing of audit report in Form 10B and allowing the exempt allowing the exemption u/s.11 of the Act and consequently deleting the and consequently deleting the demand of Rs.4,96,426/ demand of Rs.4,96,426/-.
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I have considered the rival submissions. On perusal of the order of the ld. CIT(A) clearly shows that the ld CIT(A) has condoned the delay in filing of the audit report in Form 10B and directed the AO to consider the Form 10B so filed and allow the claim of exemption u/s.11 of the Act following the decision of the Co-ordinate Bench of this Tribunal in the case of Jeevan Kalyana Sadhana Kendra, Nuapada vs ITO in ITA No.73/CTK/22 dated 2.3.2023, wherein, following the judgement of the Hon’ble P&H High Court in the case of Shahzedanand Charity Trust, held that the audit report u/s.12A(1)(b) of the Act can be filed even at the appellate stage. In this case, it is noticed that the audit report has been filed with a delay alongwith affidavit. In view of above, we concur with the view taken by the ld CIT (A) in condoning the delay in filing the return. Even otherwise, in this case, the tax effect is below the monetary limit prescribed as per CBDT Circular No.17/2019, dated 8.8.2019, which is Rs.50 lakh for filing appeal before the Tribunal. On this ground also, the appeal of the revenue deserves to be dismissed and I do so.
In the result, appeal of the revenue stands dismissed.
Order dictated and pronounced in the open court on 6/08/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 6/08/2024 P a g e 2 | 3
ITA No.260/CTK/2024 Assessment Year : 2016-17
B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Income Tax officer (Exemptions), Cuttack 2. The respondent:Block Voluntary Organisation for Improvement of Culture and Eco Environment, Bentakar, Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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