JAWAHARLAL NEHRU SHEKSHANIK AND SAMAJIK SANSTHAN,JAIPUR vs. EXEMPTION WARD 1, JAIPUR

That, the order was received by assessee trust on its registered e-mail id. However, the office clerk who was given the responsibility to check the registered e-mail of the trust resigned in the month from June (copy of Resignation letter enclosed) and his successor was hired in the month of August and due to new to the job, the order of the Id. CIT(A) skipped his attention.

3. That the assessee trust came to know about the order on 03.10.2023 when the assessee trust received a call from the department regarding the recovery of the demand created and become due on account of dismissal of appeal by Id. CIT(A)

4. Thus, it is submitted that the delay in filing the appeal is absolutely inadvertent and has occurred due to circumstances beyond the control of assessee.

In the circumstances of the matter it is humbly prayed to the Hon’ble Bench to please accept the application/prayer of the condonation of delay which is merely of 23 days and to please be kind enough to direct the listing of the appeal for disposal on the merits.

The ld. AR of the assessee also supported these contentions with that of the affidavit filed. Based on that reasons he prayed to considered this appeal.

2.1 During the course of hearing, the ld. DR objected to assessee’s application for condonation of delay but and prayed that bench may decide the issue as deem fit and proper in the interest of justice.

2.2. We have heard both the parties and perused the materials available on record. The Bench Noted that the present appeal is delayed by 23 days.

In the petition for condonation of delay the assessee contended that the order was received on the email id and the computer operator who was having the responsibility has resigned before the date of order and the new operator has joined in August and immediately this appeal was filed. In the light of these facts and considering the various judicial precedent where in the courts has considered the explanation prevented the assessee and thereby ignored the delay on account of the technicality of the reasons.

Even the apex court in the case of Collector, Land & Acquisition Vs. Mst.

Katiji& Others 167 ITR 471(SC) directed the other courts to consider the liber approach in deciding the petition for condonation as the assessee is Based on these observations the delay of 23 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause.

In this appeal, the assessee has raised following grounds: - 3.

“1. On the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in confirming the order passed by ld.AO denying the exemption u/s 11 of the Income Tax Act and thereby computing the total income of the assessee at Rs.58,51,920/- arbitrarily.

2. On the facts and in the circumstances of the case and in law, Id. CIT(A) erred in confirming the action of Id.AO in assessing the assessee trust as AOP arbitrarily.

3. On the facts and in the circumstances of the case and in law, Id.CIT(A) has erred in confirming the action of ld.AO in not allowing the capital expenditure of Rs.39,69,426/- incurred by assessee for the purpose of trust, arbitrarily.

4.1 The ld. AO during assessment proceedings, noted that the assessee has not filed copy of registration u/s 12AA and Form 10B has not been filed. Therefore, ld. AO issued a notice and income is proposed to be assessed in the case of the assessee as AOP and without giving the benefit of section 11 & 12 proposing to be assessed the income at Rs. 78,12,141/- (Rs. 2,34,72,436/- minus Rs. 1,56,60,295). The assessee trust uploaded the audit report in Form 10B dated 26.07.2016 along with duly signed Balance Sheet and Income & Expenditure account. The assessee also furnished copy of trust deed and its registration under Rajasthan Societies Registration Act, 1958. But, the assessee has also not submitted the copy of registration u/s 12AA of the Act. The ld. AO on verification of submission of audit report, noticed that the form no. 10B was uploaded electronically by the assessee trust on 25/03/2017. The assessee has not submitted any reason for failure to upload the audit report within due date the registration u/s 12AA of the Act, the benefit of section 11 and 12 was denied to the assessee on account of two reasons. The assessee filed form 10B late and 12AA registration was not granted/ certificate was not placed on record. The ld. AO also noted that the assessee has claimed capital expenditure as an application of income for which the assessee has not submitted any evidence and therefore, the assessee was denied the benefit of capital expenditure claimed by the assessee. Based on these observations the assessment was completed at Rs. 58,51,920/- against the return of income declaring Nil filed by the assessee.

5. Aggrieved from the order of the assessment, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below:

“4. Findings & Decision 4.1 I have gone through the assessment order and grounds of appeal. The learned AO has carried out addition of Rs.58,51,920/- by disallowing deduction claimed under section 12A of the IT Act. Aggrieved by the assessment order the appellant has filed multiple grounds of appeal which are disposed off collectively as under: 4.2 In the income tax return, the appellant had claimed deduction under section 12A and in order to verify the correctness of the claim the learned AO called for registration certificate granted under section 12AA and audit report in form 108. On review of response of the appellant the leamed AO noticed that Form N.10B was uploaded electronically by the assessee trust on 25/03/2017, Which is much

7 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption after due date of filing income tax return. Thus, assessee trust has not submitted Form No.10B along with the return of income within the due date. Moreover, no reason for failure to upload the same within the due time or anything with regard to approaching the appropriatel authority for condonation of delay for furnishing the same late has been furnished.

4.3 The learned AO also contested that furnishing audit report in Form No.10B within due time is mandatory for availing benefit of section 11 & 12 of IT Act. Assessee trust also did not furnish anything regarding application for condonation of delay moved to appropriate authority in the department for delay in furnishing audit report. Therefore, on this account also, assessee trust is not eligible for any exemption u/s 11 & 12 of the Act.

4.4 The learned AO also enquired about spending on capital expenditure of the appellant. As per the assessment order, the appellant did not file any details regarding the same.

4.5 During the appellate proceedings the appellant submitted that it had delayed filing of report in form 10B and such delay was condoned by way of CBDT circular 10/2019 dated 22 May 2019 subjected to certain conditions.

4.6 As per said circular the delay in filing form 10B is condoned provided the audit report from accountant is obtained before filing income tax return but furnished before due date of filing income tax returned. In the instant case as well, the appellant has obtained audit report and filed online on 25 March 2017 whereas the due date of filing income tax return for year under consideration was 30 September 2016. Thus, the appellant is not covered in the immunity granted by the CBDT circular. On perusal of form 10B it is also observed that the Balance sheet and Income & Expense account annexure to Form 10B is not also not signed by designated authority at appellant side. Screenshot of relevant page of Form 10B is reproduced hereunder:

Extract from Balance sheet

The authenticity of unsigned financial statements cannot be established. In other words, credibility of Form 10B is also questionable.

4.7 Moreover, the appellant has not provided any explanation or supporting evidences end relation to capital expenditure disallowances as contemplated by the learned AO during the assessment proceedings as well as during the appellate proceedings. Thereby failing to discharge its primary onus of submitting explanation and documentary evidences end relation to own claim. Therefore, the claim of appellant is not maintainable at all.

4.8 In this regard, the reliance is place on following judicial pronouncements:

9 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption Jain Shwetamber Murtipujak Sangh Vs The Income Tax Learned AO (Exemption) [ITA Nos. 15 & 16/RPR/2022] - Raipur In the above case, ITAT observes that Assessee obtained audit report in Form 10B on Sep 30, 2016 i.e., prior to filing of return of income on June 21, 2018 but the third condition stipulated in para 4(1) of Circular No. 10 of 2019 dt. May 22, 2019 which requires that audit report in Form 10B should be filed before the date specified under Section 139 is not found to be satisfied. ITAT also observes that the term 'specified date' defined in Explanation 1 to Section 139 for subject AY was June 30, 2016, however, the audit report was uploaded on June 21, 2019 which clearly establishes that it was filed beyond the date specified under Section 139; Accordingly, ITAT holds that the case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file any application for condonation of delay under Section 119(2)(b) as mandated in Para 4(ii) of the said circular, the delay cannot be condoned. 4.9 In view of the above, I am of the considerate view that, since the appellant has filed Form 10B later than due date of filing of income tax return, thus it is not covered by immunity granted by Para 4(i) of Circular No. 10/2019. Further, the appellant has also not submitted details of capital expenditure incurred and documentary evidences of incurring such expenses. Thus, the correctness of appellant's claim cannot be adjudicated. Therefore, the addition made by learned AO is liable to be upheld. 4.10 Accordingly, the appeal of appellant is dismissed.”

6. Feeling dissatisfied form the finding recorded in the order of the ld. CIT(A), the assessee preferred the present appeal on the grounds as stated herein above. To support the various grounds so raised by the assessee the ld. AR of the assessee, has filed the written submissions and the same is reproduced herein below:

Brief facts of the case are that the assessee is a society registered under Rajasthan Society Registration Act, 1981 having Registration No. 121/Kota/2000-2001 and is charitable organisation with the object of running “Education” institution on no profit basis.

10 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption Society is registered u/s 12A of the Income Tax Act with registration number 118/02/2011-12/2065 dated 27.1.2012 and also holds 80G certificate as well. Return of Income for the year under consideration was filed on 25.3.2017 declaring total income at Rs. NIL after claiming exemption u/s 11. Return of Income was selected for scrutiny. Various details as called for by ld.AO stood furnished, however ld.AO, denied the exemption u/s 11 and assessed the assessee as AOP for the reason that certificate u/s 12 A was omitted to be uploaded inadvertently and audit report in 10B was furnished belatedly. It is a matter of fact that registration number was duly mentioned in Return of Income itself, which was also available on Online portal of the Income Tax department. Aggrieved of the order so passed by ld.AO, assessee preferred appeal before ld.CIT(A), which was decided vide order dated 27.7.2023, whereby appeal of assessee was rejected without appreciating the submission made and evidences adduced. Present appeal has been filed by assessee against the order so passed by ld. CIT(A). With this background, groundwise submission is made as under: Grounds of Appeal

No.1 to 3: In these grounds, assessee has challenged the action of ld.AO in denying the exemption u/s 11 and assessing the assessee as AOP and thereby not allowing the benefit of Capital expenditure claimed by assessee nor the depreciation on such assets and in computing total income of assessee at Rs. 58,51,920/- as against Rs. NIL. In this regard, at the outset, it is submitted that assessee is holding certificate u/s 12A dated 27.1.2012 given by worthy CIT w.e.f.1.4.2011 and is thus eligible for exemption u/s 11. At this juncture, it is submitted that benefit available to a person holding certificate u/s 12A can be denied only if the same is withdrawn by invoking provisions of section 12AA(3) i.e. for the reason of activities of trust being non genuine or not found in accordance with objects of the trust or there is any other violation on the part of assessee. So far as present case is concerned, it is submitted that neither ld.AO nor ld.CIT(A) has alleged that there was any violation in accordance with section 12AA(3). Basically ld.AO denied exemption u/ 11 for the reason that: - Registration certificate u/s 12A was not filed by assessee and - Audit report u/s 12A was not filed within due time. On appeal, ld.CIT(A) was satisfied with the fact that assessee was holding valid registration certificate u/s 12A. However, denial of exemption was confirmed for the reason that: - Audit report in 10B was not filed within stipulated date and 11 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption - Authenticity of Audit report could not be verified as Balance Sheet furnished was unsigned With this background, detailed submission w.r.t. the issues challenged in the grounds of appeal is made as under: At the outset, it is submitted that during the course of assessment proceedings, firstly assessee inadvertently furnished unsigned balance sheet alongwith reply dated…….., whereas as soon as mistake was realised, assessee furnished duly signed balance sheet set vide reply dated……….., which has been duly given cognizance by ld.AO at para 4 of the assessment order, which reads as under:

4. At this stage, surprisingly assessee trust uploaded audit report in form No. 10B dated 26/07/2016 alongwith duly signed balance sheet, I & E account. Also furnished copy of trust deed and its registration under Rajasthan Societies Registration Act, 1958. But nothing has been stated against the proposed completion of assessment proceedings.” It is also evident that ld.AO has clearly observed that assessee has furnished audit report dated 26.7.2016 (which is definitely before the due date), however, thereafter ld.AO at para 5, has observed that Form 10B was uploaded electronically on 25.3.2017 (copy enclosed) and not alongwith the return of income within the due date. It was eventually concluded by ld.AO that since assessee has neither explained reason for delay in filing audit report nor has filed any application for condonation of such delay and moreover evidence regarding registration u/s 12AA was not filed, benefit of section 11 & 12 was not available. On the other hand, ld.CIT(A) has held that since assessee has filed unsigned balance sheet, credibility of audit report itself is questionable. In this regard, it is submitted that ld.AO himself has accepted that assessee, in response to show cause notice dated 26.10.2018, furnished duly signed copy of Balance sheet and Income & Expenditure account, thus audit report furnished on the basis of same cannot be doubted. It is further submitted that during assessment proceedings, assessee furnished segment wise balance sheets of all the institutions run by it. All of such segment wise balance sheets were audited and duly signed by assessee as well as auditors. It is a matter of fact that the results declared in consolidated balance sheet (unsigned copy of which was filed mistakenly) duly match with the ones in division wise balance sheets. Thus, allegation of ld.CIT(A) regarding credibility of audit report in Form 10B is not correct. Further, with regards to delay in filing of Form 10B, it was submitted before ld.CIT(A), that CBDT, vide Circular No. 10/2019- Income Tax F No. 197/55/2018- ITA-1 has condoned the delay in furnishing Audit Report in Form 10B in following circumstances:

12 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption “(i) The delay in filing of Form no. 1013 for AY 2016 17 and AY 2017-18, in all such cases where the Audit Report for the previous year has been obtained before the filing of return of income and has been furnished subsequent to the filing of the return of income but before the date specified under section 139 of the Act is condoned.” It was submitted that, in the present case, as assessee has obtained Audit Report on 26.7.2016 and has furnished the same on 25.3.2017, thus is covered by the CBDT Circular, however, ld.CIT(A) has mistakenly observed at para 4.6 as under: “As per said circular the delay in filing form 10B is condoned provided the audit report from accountant is obtained before filing income tax return but furnished before due date of filing income tax returned. In the instant case as well, the appellant has obtained audit report and filed online on 25.3.2017 whereas the due date of filing income tax return for the year under consideration was 30 September 2016. Thus, the appellant is not covered in the immunity granted by the CBDT Circular…………” It is submitted that assessee has obtained audit report on 26.7.2016 and furnished the same online on 25.3.2017 alongwith the Return of Income filed u/s 139. Copy of Income Tax form filed for the captioned year is enclosed for your ready reference. Thus it is submitted that Ld CIT(A) has incorrectly appreciated the facts. Moreover your honours would appreciate that CBDT has consciously mentioned the “before the due date specified under section 139…” and not section 139(1). Accordingly, case of assessee is very much covered by the immunity provided as per CBDT circular. Ld.CIT(A) has also relied upon decision of Hon’ble Raipur bench of ITAT in the case of Jain Shwetambar Murtipujak Sangh vs Income Tax officer AO (Exemption) [ITA Nos.15 & 16/RPR/2022- Raipur, wherein it is held that as per Circular No.10 of 2019 dt. May 22, 2019, audit report in Form 10B should be filed before date specified under section 139. In this regard, it is submitted that in the said case, audit report was obtained on 30.9.2016 (not E filed) and Return of Income for A.Y. 2016-17 was filed on 26.3.2018, which stood processed vide intimation dated 29.3.2019, whereby exemption u/s 11 was denied by CPC. Assessee furnished Rectification Application as well as challenged the intimation in appeal. It was only during pendency of appeal before ld.CIT(A) that, assessee E-filed Form 10B, on 21.6.2019, whereas in the case of assessee, Form 10B was uploaded alongwith Return of Income itself. Thus the case relied upon by ld.CIT(A) is factually on different footing, and thus ratio of same is not applicable in the instant case of assessee. It is submitted that CBDT circular 10/2019 was issued to avoid undue hardship to the assessee, arising due to technical glitches in E-filing of Audit Report, even though the 13 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption same has actually been obtained well before the date specified u/s 139 and thus the same should be construed liberally. Hon’ble Bombay High Court in the case of Al Jamia Mohammediyah Education Society vs CIT in Writ Petition No.1689 of 2024 in similar circumstances has condoned the delay in filing Form No. 10B by observing as under: Section 119 of the Income-tax Act, 1961 - Central Board of Direct Taxes – Instructions to subordinate authorities – Assessment year 2016-17 - Assessee, a charitable trust filed its return for assessment year 2016-17 on 6-9-2016, declaring nil income and seeking a refund -However, assessee failed to submit Form No.10B along with return, which was eventually filed on 15-2-2020, with a delay of approximately 1257 days - Despite explaining delay as an oversight by their Chartered Accountant/Auditor, condonation application under section119(2)(b) was rejected by CIT(E) – Whether since assessee had been filing its returns and Form 10B for subsequent years within due dates on this ground alone, delay condonation application should have been allowed because failure to file returns for AY 2016-17 could be only due to human error lacking any malafide intention – Held, yes - Whether authorities should not exercise power to condone delay routinely without considering genuine hardship faced by assessee - Held, yes – Whether in instant case delay was not intentional or deliberate and therefore, assessee could not be prejudiced on account of an ignorance or error committed by professional engaged by it – Held, yes - Whether therefore, delay ought to have been condoned – Held, yes [Paras 6,7, 9 and 10][In favour of assessee] Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. Income Tax Officer (Exemption) [2021]125 Taxmann.com75 (Gujarat) has held as under: Section 12A, read with section 119, of the Income-tax Act, 1961 - Charitable trust - Registration Procedure (Condonation of delay in filing Form 10B) - Assessment year 2016-17- Assessee, a public charitable trust registered under section 12A, filed its return of income declaring income of certain amount - Assessee had not furnished audit report in Form No.10B - Thus, Assessing Officer denied exemption to assessee trust - Thereafter, assessee filed audit report in Form No. 10B belatedly and sought to condone such delay - Same wasrejected for reason that no ground for condonation of delay was made out by assessee -Whether since assessee was a public charitable trust for past 30 years who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation to submit Form no. 10, especially, when legislature had conferred wide discretionary powers to condone such delay on authorities concerned - Held,yes [Paras 31 and 33] [In favour of assessee]

14 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption Hon’ble Bombay High Court in the case of Shree Jain Swetamber Murtipujak Tapagachha Sangh vs Commissioner of Income Tax (Exemptions) [2024] 161 Taxmann.com 114 (Bombay) has held as under: Section 11, read with sections 119 and 139, of the Income-tax Act, 1961 and rule 17 of the Income-tax Rules, 1962- Charitable or religious trust - Exemption of income from property held under (Form no. 10) - Assessment year 2019-20 - Assessee-trust filed audit report inform no. 10B and sought for claim of accumulation of income under section 11(2) -Assessing Officer rejected said claim on grounds that Form 10 was not filed - Thereafter, Form 10 was filed beyond due date along with application for condonation of delay -Assessing Officer rejected said application - It was claimed by assessee's auditor that since factum of accumulation of receipts was reported in audit report in Form No.10B he was under bona fide impression that there was no separate requirement to file a separate statement and that provisions of section 11(2) were complied with - It was noted that assessee's auditor admitted to oversight that he did not consider provisions of rule 17 which required a separate statement in Form No. 10 to be filed apart from audit report in FormNo.10B - Also it was noted that intimation with respect to denial of accumulation of income was received during pandemic period - Whether since delay was not intentional or deliberate, assessee could not be prejudiced on account of an ignorance of rules admitted by professional engaged by assessee and thus, delay was to be condoned - Held, yes [Para5] [In favour of assessee] In view of above, it is submitted that as: - Assessee has obtained Audit Report on 26.7.2016 i.e. prior to the due date as per section 139(1), which was furnished Online on 25.3.2017 alongwith the Return of Income (before the due date as per section 139- which needs to be interpreted in wider connotation) and thus delay in filing of Audit Report is condoned by CBDT Circular; - Assessee is holding valid registration certificate u/s 12AA, and there is no allegation of any violation of conditions enumerated u/s 12AA(3), therefore assessee is eligible for claiming exemption u/s 11. - Assessee, during assessment proceedings itself filed duly signed copy of Financial Statements (of which unsigned copy was earlier filed inadvertently), which duly matched with segment wise Financial Statements, duly signed, which were filed before ld.AO, therefore credibility of Audit Report is proved beyond doubt. Further, with regard to the non-filing of details related to capital expenditure is concerned, it is submitted that the books of accounts of the Sansthan are duly audited by a firm of chartered accountant and the necessary report in form 10B was also filed wherein no adverse comments was mentioned by the auditor with respect to the capital expenditure incurred during the year. Also, an application u/r 29 of the Income Tax

15 Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption (Appellate Tribunal) Rules, 1963 is being submitted containing the details of capital expenditure incurred which could not be submitted before the lower authorities considering that the issue was related to non-filing / late filing of audit report in form 10B and as a consequence the details of capital expenditure which was available and verified by the auditor during the course of issuing the audit report could not be submitted. It is therefore requested before you honours to kindly allow the exemption claimed by the assessee.”

PAGE S. No. PARTICULARS NOS. , , IIF 1 1. Copy of Acknowledgement of Return of Income filed u/s 139(5) of the 1-3 Income Tax Act along with the Computation of Total Income 2. Copy of Audited Financial Statement along with Audit report in form 10B 4-9 3. Copy of replies filed during the course of assessment proceedings. 10-11 4. Copy of Registration Certificate under Rajasthan Societies Registration Act, 12 1958 5. Copy of Trust Deed 13-22 23 6. Copy of Registration u/s 12AA of Income Tax Act, 1961 24-25 7. Copy of Re-registration Certificate in Form 10AC 8. Copy of CBDT Circular no. 10/2019 26-27 C o p y o f W r i t t e n S u b m i s s i o n f i l e d b e f o r e l d . C I T ( A ) , 9. 28-32 N F A C d u r i n g t h e c o u r s e o f a p p e l l a t e p r o c e e d i n g s .

The ld. AR of the assessee submitted that as regards the contentions of the same was obtained on 26.07.2016 [ page 4 to 9 of APB ] which is before the due date of filing the return of income. So, the facts of the case of the assessee is covered by the CBDT circular bearing no. 10/2019 dated 22.05.2019. That circular of the board directed to condone the delay belated for the Assessment Year 2016-17, 2017-18, if the audit report is obtained before the due date of filing the return of income but has not been uploaded. In this case as it is evident that the assessee was obtained that report on 26.07.2016 and was uploaded thereafter, on 25.03.2017, therefore, the circular as referred above covers the contention of audit report in form 10B being filed late based on that CBDT circular. As regards the copy of registration u/s 12AA, the ld. AR of the assessee submitted that the registration number of the trust was written in the return of income filed by the assessee and the relevant extract of the ITR was placed on record at page 10 of the paper book so filed. The same is also extracted herein below: filed the details of capital expenditure incurred for which the ld. AR of the assessee assured before the bench that if one more opportunity granted to provide all these details for this limited issue matter may be remanded back to the file of ld. AO.

2,34,72,436/- minus Rs. 1,56,60,295).

10.1 The bench noted that in this case the assessee trust obtained the audit report in Form 10B dated 26.07.2016 along with duly signed Balance Sheet and Income and Expenditure account. This fact of audit report is mentioned at page of 11 of the paper book being the extract of the ITR filed by the assessee. As regards the registration of the trust the same is also mentioned as extract at page 10 of the extract of the ITR filed by the assessee. The registration no. mentioned at page 10 which is the extract of the ITR [written submission filed ]. The said certificate also placed on record at page 23 of the paper book filed by the assessee. As the CBDT has considered the filling of the Form no. 10B belated vide circular no. 10/2019 as referred and the contention of that circular being not disputed by the ld. DR we considered that the same cannot be considered against the assessee. Even the ld. DR did not file any contrary submission with of the facts presented before us we are of the considered view that looking to assessee because Form 10B though filed the details in ITR but could not be filed online which is based on the difficulties faced by the assessee and the CBDT vide circular No. 10/2019 dated 22.05.2019 already condone the delay in online filling that report in form no. 10B. Thus, the delay is to be condoned and the benefit of section 11 and 12 cannot be denied on that basis. As regards the registration certificate not being furnished, we have seen that the assessee has returned the registration number while filling return of income and the same was also placed on record in the paper book filed. The said registration was issued by ld. CIT(I), Jaipur dated 27.01.2012. Therefore, on that account also the denial of benefit of section 11 and 12 to the assessee is not correct. Therefore, on those two aspect of the matter we order to grant those benefit of section 11 and 12 to the assessee.

10.2 As regards the non-submission of the details of the capital expenditure by the assessee as ld. AR of the assessee submitted that the assessee be given on opportunity to submit all the records so as to justify the claim. Based on that prayer we consider to remand back to the issue of verification for claim of capital expenditure by the assessee to file of the ld. AO who will decide that issue on merit after considering the evidence that contentions and ongoing through the orders of the lower authorities we are of the considered view that the assessing officer should hear the assessee’s submission on merits for claim of capital expenditure after affording proper opportunity of being heard and pass speaking order in the matter in accordance with the law. At the same time the assessee is directed to represent and present all the facts related to the issue before the assessing officer and should not ask for the adjournment on frivols grounds.

In the result, the appeal filed by the assessee is partly allowed.