PRATAPMAL JAWANTHRAJ BHANDARI CHARITABLE TRUST,CHENNAI vs. DCIT (EXEMPITONS), CHENNAI

The CPC, Bengaluru in the intimation issued u/s. 143(1) of the Act has denied the exemption claimed by the assessee Trust u/s. 11 of the Act on the ground that audit report in Form-10B has not been filled within the prescribed time.

The Ld. A.R has submitted that the assessee trust has been filed Form-10B for A.Y 2021-22 on 01.11.2021 under transaction ID- FOS000354454499. The Ld. A.R has submitted that the due date of submission of Form 10B for A.Y 2021-22 was 15.02.2022 which was further extended to 15.03.2200 and assessee has filled it on 01.11.2021. The Ld. A.R in support has submitted the copy of audited report and the evidence in support of uploading of Form 10B and contended that the Ld. CIT(A) without providing opportunity of being heard has held that Form-10B has not been filled as it is not seen on the e-filing portal .

We have heard the rival contentions, and perused the materials available on record. We find that the order has been passed by Ld. CIT(A) ex-parte without providing adequate opportunity of being heard The assessee in support of its contention that Form 10B has been filled before the prescribed date has submitted the copy of Form 10b signed by auditor and the transaction ID by which document was :- 3 -: uploaded. We therefore remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes.