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Facts
The assessee's appeal was dismissed by the CIT(A) for delay in filing Form No. 10B. The assessee argued that the delay was condonable and a petition for condonation was pending.
Held
The Tribunal noted that the delay in filing Form No. 10B had been condoned by the Ld. CIT(E). Therefore, the appeal became infructuous and was dismissed.
Key Issues
Whether the appeal is infructuous if the delay in filing Form No. 10B is subsequently condoned by the higher authority.
Sections Cited
119(2)(b)
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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY
PER KUL BHARAT, VICE PRESIDENT.:
This appeal, by the assessee is directed against the order of the Learned Addl. Commissioner of Income-tax (Exemptions), Panaji dated 09.01.2025. The assessee has raised the following grounds of appeal: -
1. Because the CIT (A) has erred on facts and in law in dismissing the appeal of the assessee overlooking the issue of condonation of delay caused in filing Form No. 10B, such delay being condonable as per section 119(2)(b), petition for which is pending adjudication before the CIT(Exemptions), the order passed by the CIT(A) be set aside.
2. Because the CIT(A) has failed to appreciate that the delay in filing Form No. 10B was purely on account of the delay caused on account of the person preparing and filing of the Audit report / returns, the assessee being under a bonafide belief that the same would be done in time, was not justified in not appreciating the facts and circumstances of the case and dismissing the appeal in limine.
3. Because the CIT(A) has failed to appreciate that in the case of sister organization, namely, Lalbagh Methodist Church where the facts and circumstances being the same, the CIT(A) having allowed the appeal, copy of which order was filed in the submissions, should have considered the same and not have dismissed the appeal, in any case the order Passed by the CIT(A) is bad in law be set aside.
Page 2 of 3 4. Because without prejudice to the above grounds of appeal even if the Form No.10B, is deemed to have not been filed, yet the computation of income ought to be done as per the penal provisions wherein, the expenditure incurred in earning the income be deducted, as against levying tax on the entire gross receipts, the order is erroneous be set aside.”
2. In this case, the assessee has taken multiple grounds stating that the delay in filing Form No.10B is a condonable delay. In short, the prayer of the assessee is for setting aside the impugned order for re-consideration of the matter as the application seeking condonation of delay is pending before the Ld. CIT(E).
Ld. Counsel for the assessee, at the outset, contended that the Ld. CIT(E), Lucknow, vide its communication dated 24.02.2025 has condoned the delay in filing Form No.10B for the A.Y. 2022-23. Therefore, the assessee has left with no grievance now.
The Ld. Departmental Representative has conceded the factum of condonation of delay in filing Form No.10B by Ld. CIT(E).
Heard, the Ld. Representatives of the parties and perused the material available on record. Admittedly, the delay in filing Form No.10B has been condoned by the Ld. CIT(E). Therefore, the present appeal has become infructuous. We hereby dismiss the same. No order to costs.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 10/07/2025.