THE GUJARAT SALES TAX BAR MEMBERS BENEVOLENT SCHEME,AHMEDABAD vs. THE ITO, WARD-2, EXEMPTION, AHMEDABAD

THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH

Before: Shri Sanjay Garg, Judicial Member

The Gujarat Sales Tax
Bar Members
Benevolent Scheme,
C-4, Multi Storeyed
Building, Laldarwaja,
Ahmedabad-380001
PAN: AAATT1717B
(Appellant)

Vs
The Income Tax
Officer,
Ward-2,
Exemption
Ahmedabad
(Respondent)

Assessee by: Shri S.N. Divetia, A.R. &
Shri Samir Vora, A.R.
Revenue by: Shri Ashok Kumar Suthar, Sr. D.R.

Date of hearing

: 06-03-2025
Date of pronouncement : 20-03-2025

आदेश/ORDER

The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax,
Appeal, Additional/Joint Commissioner of Income Tax (Appeal),
Maysore [hereinafter referred to as “CIT(A)’] dated 22.10.2024
arising from the assessment order passed u/s. 143(1) of the Assessment Year 2016-17

I.T.A No. 2077/Ahd/2024
The Gujarat Sales Tax Bar Members Benevolent Scheme., A.Y. 2016-17

Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2016-17. 2. The assessee was denied deduction u/s. 11 of the Income
Tax Act because of late filing of audit report in Form 10B. The ld. counsel has produced the copy of order passed u/s.
119(2)(b) of the Income Tax, whereby, the ld. Commissioner of Income Tax has condoned the delay in the case of the assessee for delay in filing Form 10B. In view of this, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of Assessing Officer to pass afresh assessment order after taking into consideration condonation of the delay in filing the Form 10B by the ld. CIT vide his order dated 19th
May, 2010. 3. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced in the open court on 20-03-2025 (SANJAY GARG)

JUDICIAL MEMBER

Ahmedabad : Dated 20/03/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-

I.T.A No. 2077/Ahd/2024
The Gujarat Sales Tax Bar Members Benevolent Scheme., A.Y. 2016-17

उप/सहायक पंजीकार
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