ITO(EXEMPTIONS), CUTTACK, SHELTER SQUARE, TULASIPUR, CUTTACK vs. BLOCK VOLUNTARY ORGANIZATION FOR IMPROVEMENT OF CULTURE AND ECO ENVIRONMENT , BENTKAR, CUTTACK

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/-.

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 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.