CAREGIVER SAATHI FOUNDATION,GOREGAON MUMBAI vs. DY.DIRECTOR OF INCOME TAX CPC BENGLURU, DY.DIRECTOR OF INCOME TAX CPC BENGLURU
Income Tax Appellate Tribunal, MUMBAI BENCH “H (SMC
Before: SHRI OM PRAKASH KANT () & SHRI RAHUL CHAUDHARY () Assessment Year: 2022-23
PER OM PRAKASH KANT, AM
This appeal has been preferred by the assessee against order dated 12.06.2024 passed by the Ld. Commissioner of Income-tax
(Appeals) – Coimbatore [in short ‘the Ld. CIT(A)’] confirming the disallowance of exemption u/s 11 of the Income-tax Act, 1961 (in short ‘the Act’) amounting to Rs.12,94,304/-.
We have heard the relevant materia seeking exemption u/ Act). The assessee w under the Income-ta which were not utilis consideration. But th date and therefore, claim of exemption appeal, the ld CIT(A) but upheld the disall ld CIT(A) is reproduce “7.1 The ap time of incom or religious amounting to 8. The a acknowledge form 10B w Auditor on 2 the due da section 139( the year u extended du 9.1. The ret after the du report one return of inc the time limi to fulfill the income unde ITA Careg rival submissions of the parti al on record. The assessee is /s 11 of the Income-Tax Act. 19 was required to file form No. ax Rules, 1962 for accumulatio sed for the charitable purpose in he prescribed form No. 10B was the central Processing centre u/s 11 of the Act to that exte allowed partial relief of quantu lowance in principle. The relevan ed as under: ppellant claimed Accumulation with me of the previous year applied to cha s purposes in India during that o Rs.12,94,204/-. appellant had e-filed Form-10B ement number 997168520280323 a was e-filed, furnished and verified 28/03/2023 which was not one mont ate of filing of Income Tax Return (1). Due date for filing return of inco nder consideration was 31/10/202 ue date of furnishing was 07.11.2022. turn of income has been filed u/s.1 ue date but the appellant has to file month before the due date of furn come as per 12A(1)(b) of the I.T.Act w it as per sec 139(1).The appellant has e conditions for allowing accumulat er section 11(1) of the IT Act. The app A No. 4002/MUM/2024 2 giver Saathi Foundation ies and perused charitable trust 961( in short the 10B prescribed on of the funds n the year under not filed on due disallowed the ent. On further um of exemption nt finding of the hin the aritable t year vide nd the by the th prior under ome for 22.The 39(8A) e audit nishing which is s failed tion of pellant filed return 10B on same 9.2. It is no the commun respect of th not allowed Form 10B re year applied during that of the above amount Rs.1 the excess a 2.1 However, we find Foundation in ITA 2021-22 has held t authorized the respe the delay in filing th Tribunal (supra) is re “4.4 Howeve No. 15, 16 authorized applications 10, Form N subsequent up to 365 reasonable c to form No. 1 F Ce ITA Careg of income along with audit report i e day i.e.28/03/2023. oticed form the adjustment notice sen nication that the exemption claim he accumulated amount Rs.19,19,37 on account of late filing of Form 10B b eflect the amount of income of the pr d to charitable or religious purposes in year amounting to Rs.12,94,204/-. I e the disallowance made by the CPC f 19,19,371 is restricted Rs.12,94,204/ amount of Rs.6,25,167/- is hereby dele d that the Tribunal in the case o No. 2714/Mum/2024 for as that the Central Board of Di ective Commissioner of Income- he Form No. 10B. The relevan eproduced as under: er, we noticed that the CBDT issued & No. 17 on 19th July 2020, the Commissioners of Income-tax for condonation of delay in filing For No. 10B & 10BB for AY 2018-19 Assessment Years, where there is th days and decide on merits after cause for delay. The relevant circular 10 is reproduced as under: Circular No F.No.197/89/2022-IT A-I Government of India Ministry of Finance Department of Revenue entral Board of Direct Taxes A No. 4002/MUM/2024 3 giver Saathi Foundation n form nt that med in 71/- is but the revious n India In view for the /- and eted.” of Shri Pushkar ssessment year rect Taxes had -tax to condone nt finding of the d 3 circulars whereby it x to admit rm 9A, Form or for any he delay of considering r in relation o. 17/2022
Sub: Condo the Income-
Form No.
subsequent
In exercise o the Income-ta
Central Boa
2020 [F.No authorized applications and Form N
Assessment and decide o
2. Further t
Income-tax a that where years in filin
Year 20 18-1
Pro
Chief
Commissione applications the Act and d
3. The Pr.
Income-tax, applications and Form N licant was p
Form within the Pr. Chief
Commissione case may be accumulated anyone or m section (5) of 4. Further, t of Income-ta
ITA
Careg
New Delhi the 17th J onation of delay under Section 11
-tax Act, 1961 in filing of Form No 10 for Assessment Year 2018- t years- Reg.
of the powers conferred under section ax Act, 1961 (hereinafter referred to a ard of Direct Taxes (CBDT) by Circul
.1 97 / 55 / 20 18-ITA-I] dated the Commissioners of Income-tax of condonation of delay in filing Fo
No. 10 for A Y 2018- 19 or for any Years where there is delay of up to on merits.
to the powers delegated to Commi as discussed above, the CBDT her there is delay of beyond 365 days ng Form No. 9A and Form No. 10 for A 19 or for any subsequent Assessmen
Commissioners of Income-tax ers of Income-tax are authorized to of condonation of delay under sectio decide on merits.
Chief Commissioner 1 Chief Comm as the case may be, while enterta for condona ti on of delay in filing f
No. 10 , shall satisfy themselves th prevented by reasonable cause from the stipulated time. In respect of Fo f er 1 Chief Commissioner of Income- e, shall also satisfy themselves that d or set apart has been invested or d more of the forms or modes specif f section 11 of the Act.
the Pr. Chief Commissioner I Chief Co ax, as the case may be, shall prefera
A No. 4002/MUM/2024
4
giver Saathi Foundation
July, 2022
19(2)(b) of o. 9A and 19 and n 11 9(2) of as 'Act') , the lar No . 3/
03.01.2020
x to admit orm No. 9A subsequent o 365 days issioners of reby directs upto three
Assessment nt Years, the 1
Chief admit such on 119(2) of missioner of aining such form No. 9A hat the app m filing such rm No. 10 ,
-tax, as the the amount deposited in fied in sub- ommissioner ably dispose the applica application.
4.6
In the copy of the g
Portal on 21
could not file of the Incom within the prevented b
Form No. 10
and restore
Officer with concerned co condonation condonation
(exemption),
11(2) of the A 2.2 of the purposes. T only since, w file of the As 2.1 In the instant c the assessee and the the said form is dese of the justice, we set dispute and restore
Officer with the dir concerned Commiss condonation of dela
Assessing Officer sha accordance with law accordingly allowed f
ITA
Careg ation within three months of rece instant case before us, the assessee grievance petition, which was filed on .03.2022 where he has submitted tha e the form due to technical glitches o e-tax Department. Thus it is evident th period of 365 days and the ass y sufficient and reasonable cause i
0 . Thus, we set aside the order of the the matter back to the file of the the direction to the assessee for app ommissioner of Income-tax (Exemption for delay in filing Form No.
of delay in filing for No. 10 b the AO shall decide the claim of exe
Act in accordance with law. The groun appeal are accordingly allowed for The remaining grounds are rendered we have already restored the issue ssessing Officer.
case, there is no deliberate dela ere is no malafide and hence, th erved to be condoned. Therefore aside the order of the Ld. CIT(A the matter back to the file o rection to the assessee for a sioner of Income-tax (Exempt ay in filing Form No. 10B.
all decide the claim of the exem w. The grounds of appeal of th for statistical purposes.
A No. 4002/MUM/2024
5
giver Saathi Foundation eipt of the e has filed a n Income-tax at assessee n the portal hat delay is sessee was in filing the e Ld. CIT(A) e Assessing plying to the n) and seek
10. After by the CIT emption u/s nds No. 1 to r statistical d academic back to the ay on the part of he delay in filing e, in the interest
) on the issue in f the Assessing applying to the tion) and seek
Thereafter, the mption u/s 11 in he assessee are 3. In the result, statistical purposes.
Order pronoun (RAHUL CHA
JUDICIAL M
Mumbai;
Dated: 21/01/2025
Rahul Sharma, Sr. P.S.
Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.
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ITA
Careg the appeal of the assessee ced in the open Court on 21/0
-
S
AUDHARY)
(OM PRAK
MEMBER
ACCOUNTA ded to :
BY ORDER
(Assistant Re
ITAT, Mu
A No. 4002/MUM/2024
6
giver Saathi Foundation is allowed for 01/2025. KASH KANT)
ANT MEMBER
R, gistrar) umbai