A1 - ANIMALS COME FIRST,KOLKATA vs. I.T.O. (EXEMPTION) , WARD - 1(4), KOLKATA, KOLKATA

The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi erred in confirming action of CPC Bengaluru in respect of “Incorrect claim” as per Sec.143(1) of the Income Tax Act, 1961 by holding of rejection of the condonation delay appeal of the Appellant which is in violation of the principals of natural justice and therefore, the order under section 250 of the Income Tax Act, 1961 is bad in law. 2. That, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi erred in confirming action of CPC Bengaluru only the ground of the appeal of the Appellant being time barred without condoning the delay has caused grave injustice to the Appellant and therefore the intimation of Assessment under section 143(1) of the Income Tax Act, 1961 is arbitrary, excessive and illegal of natural justice. 3. That, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi erred in confirming action of CPC Bengaluru by disallowing claim of deduction of Rs.24,87,206/- by failing to appreciate that provisions of under section 143(1)(a)(v) of the Income Tax Act, 1961 do not provide for denial of deduction any deduction under the Act when the return of income is not filed within time allowed under section 139(1) read with under section 139(4A) and also read with under section 139(4) of the Income Tax Act, 1961. 4. That, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in relying on various case laws, which are not at all applicable to the Appellant's case.” 3. Brief facts of the case are that the assessee is an Association of Persons and had filed its return of income for the A.Y. 2019-20 on 26.02.2020 showing total income of Rs.2,26,570/- and the Ld. AO, vide order u/s 143(1) of the Act dated 23.03.2021 raised the demand of Rs.7,40,502/-. Aggrieved with the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A), who, vide the impugned order, dismissed the appeal in limine on account of delay in filing the appeal and without discussing the merits of the case. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. I.T.A. No.: 1494/KOL/2024 Assessment Year: 2019-20 A1-Animals Come First. Page 3 of 6

Rival contentions were heard and the paper book filed and the submissions made have been examined. During the course of the appeal, the assessee has relied upon the decision of the Coordinate Bench in the case of Society for the Betterment of Education vs. ITO in ITA No. 1174 & 1175/KOL/2024 order dated 05.12.2024 in which case the appeal has been decided following the judgment of the Hon’ble 07.10.2022 was filed on 15.10.2022 while the extended due date for filing the same was 31.10.2019. Although Circular no. 16/2024 dated 18.11.2024 permitted the Ld. CIT (Exemption) to condone the delay but the same could be done for three years and, therefore, fresh application could not be filed. The Ld. AR requested that the matter may be remitted to the Ld. CIT(A). The relevant portions from the finding in the case of Society for the Betterment of Education (supra) are extracted as under: “8. We have gone through the order of Ld. CIT(A) and find that the assessee was granted 12AA registration on 17.12.2018 and as per the Ld. CIT(A) registration u/s 12AA was also applicable for this year. The Ld. CIT(A) in its order has held that as per provision of section 12A(1)(d) read with Rule 17B to claim the benefits of 12A and deduction u/s 11 of the act, the audit report in form 10B mandatorily needs to be filed along with return of income which is not filed by the assessee within the due date prescribed. In this context, we have perused such decision and find that Hon’ble High Court has held thus: “Charitable Trust -Exemption-condition precedent-submission of audit report along with return- not a mandatory condition- submission of audit report before completion of assessment- trust entitled to exemption ids 11, 12A.” Keeping in view the above principles as decided by the Hon’ble Calcutta High Court and several benches of ITAT, we are in this view that merely filed Form 10B benefit of exemption should not be denied. Accordingly, the case of the assessee restored in the file of Ld. CIT(A) to decide the issue in accordance with the law. I.T.A. No.: 1494/KOL/2024 Assessment Year: 2019-20 A1-Animals Come First. Page 4 of 6

Issue raised in the appeal in 1175/Kol/2024 for AY 2017-18 as decided by us in ITA No. 1174/Kol/2024 for AY 2016-17 would mutatis mutandis apply to this appeal as well. Consequently the appeal of the assessee is allowed for statistical purposes.” 4. Before us, an affidavit of the Secretary explaining the cause for justifying the condonation of delay in filing appeal before the Ld. Addl/JCIT (A) has been filed. It is stated as under in the affidavit: Affidavit of Mrs. Sukanya Bhattacharya, Secretary of A1 - Animals Come First of the appellant, is a registered society under the West Bengal Society Registration Act, 1961. That I the above-named deponent, am well conversant with the facts deposed to below. 1. That the appeal filed on 24.02.2024 by the Assessee in disposed the matter relating assessment order under section 143(1) of the Income Tax Act, 1961 for the Assessment year 2019-20 on 23.03.2021. 2. That the time for filing of the appeal before the Add./Jt. Commissioner of Income Tax (Appeals) was to expire on 22.04.2021 (more or less 1039 days). 3. That the case deals the accountants who has not informed to the Management in due course i.e. from 22.04.2021 to 07.10.2022 i.e. more or less 530 days. 4. That the Chartered Accountant filled Form No. 10B on 07.10.2022. 5. That the Chartered Accountant informed the Appellant for accepting No. 10B on 15.10.2022 i.e. after 7 days 6. That Chartered Accountant have not yet pass over any information relating to facts of the case. 7. That the engaged one present Tax consultant (M.K. Banik, Advocate) on 23.02.2024 after more or less 502 days when the Appellant gets mobile message about the demand. 8. That the Appellant filled appeal before the Add./Jt. Commissioner of Income Tax (Appeals) on 24.02.2024. That the above statements are true to the best of my knowledge and belief, and I solemnly affirm this affidavit so that the condonation prays for granting. 5. It was submitted that the delay in filing the appeal occurred on account of the lapses on the part of the tax consultant for which the assessee should not be penalised. Hence, on the facts of the case as I.T.A. No.: 1494/KOL/2024 Assessment Year: 2019-20 A1-Animals Come First. Page 5 of 6

A1-Animals Come First, 475/3, Sector III, Salt Lake, Kolkata, West Bengal, 700106. 2. ADIT, CPC, Bengaluru [I.T.O. (Exemption), Ward-1(4), Kolkata]. 3. Addl/JCIT(A)-1, Pune. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. //// By order