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Facts
The assessee filed its return of income with Form 9A for AY 2024-25. Form 9A was not filed two months prior to the original due date but was filed before the extended due date of 15.11.2024. The CPC issued an intimation under Section 143(1) disallowing an exemption without first issuing a show cause notice.
Held
The Tribunal annulled the intimation under Section 143(1) because it was issued without a mandatory show cause notice. Furthermore, the disallowance was deemed unsustainable as Form 9A was filed along with the return before the extended due date, as permitted by CBDT Circular No.06/2023.
Key Issues
The key issues were the validity of an intimation under Section 143(1) issued without a show cause notice and the admissibility of Form 9A filed before the extended due date of the return but not two months prior to the original due date.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R
Per George Mathan, JM :
This is an appeal filed by the assessee against the order dated 27.02.2025 of the ld. Addl./JCIT(A)-1, Gurugram, passed in DIN & Order No.ITBA/APL/S/250/2024-25/1073776958(1) for the assessment year 2024-2025.
Shri Amit Agarwal, ld. Advocate appeared on behalf of the assessee. Shri Bonnie Debbarma, ld. Sr.DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee has filed its return of income for the impugned assessment year on 23.10.2024 along with Form 9A. It was the submission that admittedly Form 9A was not filed two months prior to the due date of filing of the return. It was the submission that the CPC has issued an intimation u/s.143(1) of the Act without issuing a show cause notice. The ld. AR also drew our attention to Circular 2 No.06/2023, dated 24.05.2023 wherein the CBDT has in para 14 permitted as follows :- 14. Representations have been received that the trusts may not be able to furnish Form No. 10 and Form No. 9A before the finalisation of their computation of income. Since the computation of income is finalised at the time of furnishing of return of income, therefore, the trusts should be allowed to furnish Form No. 10 and Form No. 9A by the due date of furnishing their income tax return. 4. It was submitted that as the CBDT has also held that if the Form 9A is filed by the due date of filing of their return, the intimation issued is liable to be quashed. It was the submission that the extended due date for filing of the return in the case of the assessee was 15.11.2024. 5. In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A). 6. We have considered the rival submissions. As it is noticed that the intimation u/s.143(1) of the Act has been issued without issuing the show cause notice as required under proviso to Section 143(1) of the Act, the intimation is liable to be annulled and we do so. 7. Also, as the CBDT has specifically issued a certificate permitting the assessee to file Form 9A before the due date of filing of the return and as the assessee has filed Form 9A along with the return before the extended due date of filing of the return, even on this ground, the disallowance claim for exemption in the intimation issued u/s.143(1) of the Act, is unsustainable and consequently the same stands deleted.