COMMISSIONER OF INCOME TAX (EXEMPTION) vs. TRUST FUND FOR EMPOWERMENT OF PERSONS WITH DISABILITIES

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ITA/229/2016HC DelhiDLHC01107779201604 April 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The ITAT held that a time limit stipulated in an Income Tax Rule for a form cannot be equated to a provision in the Income Tax Act. This view was supported by a recent amendment to Section 11(2) of the Act which introduced such a time limit.

What were the facts?

The Revenue appealed against an ITAT order concerning the filing of Form No. 10 by the assessee. The assessee had filed Form No. 10 along with its return of income, but it was not produced before the assessing officer within the stipulated time.

What were the issues?

Whether the time limit stipulated in Form No. 10 under the Income Tax Rules is a mandatory requirement akin to a statutory provision in the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 11(2),Section 139(1)

AI-generated summary — verify with the full judgment below

ITA 229/2016

Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 37. +

ITA 229/2016

COMMISSIONER OF INCOME TAX (EXEMPTION)

..... Appellant Through: Mr P.Roy Chaudhuri, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing counsel.

versus

TRUST FUND FOR EMPOWERMENT OF PERSONS WITH DISABILITIES

..... Respondent

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

04.04.2016 CM No.12382/2016 1. Allowed, subject to all just exceptions.

ITA 229/2016 2. This is an appeal against the order dated 16th September, 2015 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.924/Del/2013 for the Assessment Year (‘AY’) 2008-09.

3.

The short point sought to be urged by the Revenue in the present appeal is whether the Form No.10 which was to be produced by the Respondent Assessee within the time limit stipulated in Section 139(1) of the Act could have been filed before the CIT(A).

ITA 229/2016

Page 2 of 2

4.

The ITAT has in the impugned order examined the circumstances under which the Respondent could not produce any evidence of filing the Form No. 10 before the assessment was completed even though it was, along with a Resolution dated 9th March 2009, filed with the return of income. The view taken by the ITAT that a stipulation as to limitation in a form under the Income Tax Rules cannot be equated to a provision in the Income Tax Act 1961 ('Act') which is silent on that aspect appears to be perfectly legal. The fact that only by a recent amendment to Section 11(2) of the Act with effect from 1st April 2016 such a time limit has been provided, further supports the view of the ITAT. This issue, therefore, does not give rise to any substantial question of law.

5.

The other issue whether the assessment proceedings could, in the facts of the case, be said to be completed is left open for decision in an appropriate case.

6.

The appeal is dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J APRIL 04, 2016 MK

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