SHREE SHREE RAMKRISHNA SAMITY,,SILIGURI vs. CENTRALIZED PROCESSING CENTER, INCOME TAX DEPARTMENT,, BENGALURU
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.527/KOL/2025
(नििाारण वर्ा / Assessment Year :2023-2024)
PAN No. : AACAS 9103 M
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Sabya Sachi Mandal, AR
राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, JCIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 16/07/2025
घोषणा की तारीख/Date of Pronouncement
: 16/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
Addl./JCIT(A)-1, Gurugram, dated 27.01.2025 for the Assessment Year
2023-2024. 2. Shri Sabya Sachi Mandal, ld.AR appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.
3. At the outset, ld. AR of the assessee has submitted an adjournment application physically which has not been signed. The said adjournment application has not been sent through email also. Therefore, the adjournment application is rejected and the appeal of the assessee is disposed off.
4. The assessee has filed its return of income on 14.11.2023. The Form
10B has been filed along with return on 14.11.2023. The due date for return is 13.11.2023. The intimation u/s.143(1) of the Act has been issued on 18.11.2024. The CPC has denied the assessee the benefit of exemption
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u/s.11 & 12 of the Act on the ground that the audit report in Form 10BB has been filed belatedly. It is noticed that the audit report was very much available with the Assessing Officer when the return was processed and this is only a technical breach. The coordinate bench of the Tribunal has been holding that such technical glitch cannot lead to denial of exemption u/s.11 & 12 of the Act that too in the intimation u/s.143(1) of the Act.
Consequently, the intimation issued u./s.143(1) of the Act stands quashed and appeal of the assessee is allowed.
5. In the result, appeal of the assessee is allowed.
Order dictated and pronounced in the open court on 16/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 16/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(