VIVEKANAND SHIKSHAN PRASARAK MANDAL,SOLAPUR vs. INCOME TAX OFFICER, EXEMPTION, WARD 1(2), PUNE

Facts of the case, in brief, are that the assessee furnished an updated return wherein gross receipt of Rs.1,38,95,450/- was disclosed and expenditure of Rs.1,38,27,721/- was claimed accordingly an income of Rs.51,480/- was disclosed for the period under consideration after claiming deduction u/s 11 of the IT Act. Since the return of income as well as Form 10B audit report was furnished belatedly i.e. on 30.11.2023 the CPC vide intimation issued u/s 143(1) dated 09.12.2024 determined taxable income of 3 Rs.1,38,95,450/- by denying the claim of exemption u/s 11 of the IT Act as made by the assessee. 4. Being aggrieved the assessee preferred an appeal before the Ld. CIT(A). After considering the written submission of the assessee, Ld. CIT(A) dismissed the appeal filed by the assessee. 5. It is the above order against which the assessee is in appeal before the Tribunal. 6. When the appeal was called for hearing neither anybody appeared from the side of the assessee nor any application for adjournment was filed despite due service of notice of hearing upon assessee. Accordingly, we proceed to decide the appeal after hearing Ld. DR and also on the basis of material available on record. 7. In this regard, we find that the assessee claims to be registered u/s 12AB of the IT Act, however return of income as well as Form 10B audit report was furnished belatedly and due to this reason the CPC treated whole of the receipt as income of the assessee denying the claim of exemption u/s 11 of the IT Act as made by the assessee. Before Ld. CIT(A) it was submitted that the application for 4 condonation of delay in filing of return as well as in Form 10B audit report is pending before the Pr Commissioner of Income Tax however the submission and adjournment request was rejected and without deciding the alternative ground raised with regard to allowance of expenditure as per normal provision of the Income Tax Act the appeal was dismissed. 8. Considering the totality of the facts of the case and in the interest of justice, we deem it appropriate to set-aside the order passed by Ld. CIT(A) and remand the matter to the file of the Juri ictional Assessing Officer with a direction to tax at normal rates of the surplus, if any, after verifying the claim of expenses made by the assessee in the return of income as per normal provisions of the Income Tax Act after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to appear before the Juri ictional Assessing Officer in this regard and to produce necessary details required by the Assessing Officer with regard to claim of expenses during the period under consideration without taking any adjournment under any pretext otherwise the Juri ictional Assessing Officer shall be at liberty to 5 pass appropriate orders as per law. Accordingly, the grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 10th day of December, 2025. (MANISH BORAD) JUDICIAL MEMBER

गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER,