ASSOCIATION OF INDIAN UNIVERSITY, 16 AIU HOUSE, COMRADE, INDERJIT GUPTA MARG,DELHI vs. DCIT, CIRCLE EXEMPTION 1(1), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2023-24/1057337625(1) dated 25.10.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
The assessee pleads the following substantive grounds in the instant appeal:
“1. That having regard to the facts and circumstances of the case. Id. Commissioner , of Income Tax (A) erred in law and on facts in dismissing the appeal without giving reasonable opportunity of being heard and Association of Indian University
2
ignoring the principle of natural justice and ignoring the facts of the case, statutory provisions of Income Tax Act.
2
That having regard to the facts and circumstances of the case and in law the disallowance of the benefit of deemed application of income of Rs. 1,03,38,881 as per clause (2) of explanation to section 11(1) on the ground that form 9A has not been filed before the expiry of time allowed u/s 139 of the Income Tax Act is against the statutory provisions of Income Tax Act as the delay in filing of form 9A was condoned by Ld Commissioner of Income Tax (E), New Delhi vide order dated 18/05/2023
and as such the disallowance of the benefit of deemed application of income of Rs.1,03,38,881
is not sustainable on various legal and factual grounds.”
It emerges during the course of hearing that the learned counsel has filed the prescribed authority i.e. CIT(E), New Delhi’s order dated 18.01.2023 condoing the assessee’s delay in filing of it’s Form 9A for the impugned assessment year itself. It is accordingly submitted that both the learned lower authorities herein have wrongly disallowed the assessee’s section 11 exemption claim for belated filing of the said Form 9A in very terms.
The Revenue is equally fair in not disputing the learned CIT(E) foregoing order condoing delay in filing of the assessee’s Form 9A for the very assessment year.
Faced with this situation, we accept the assessee’s instant appeal in principle and restore the matter back to the learned Assessing Officer for his afresh appropriate adjudication and verification in very terms preferably within three effective opportunities. Ordered accordingly. Association of Indian University 3 7. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 14/01/2025. (Avdhesh Kumar Mishra) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 14/01/2025
*Subodh Kumar, Sr. PS*