DCIT, C-2, (EXEMPTIONS), CHANDIGARH vs. M/S MODEL SCHOOL SOCIETY, ROHTAK

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ITA 841/CHANDI/2018Status: DisposedITAT Chandigarh13 November 2018AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)'s order. The CIT(A) had relied on various case laws, including Supreme Court decisions, to hold that manual filing before assessment completion was acceptable.

What were the facts?

The Revenue appealed the CIT(A)'s deletion of a disallowance made by the Assessing Officer for the assessee's failure to file Form 10B in electronic form. The assessee had filed the form manually during assessment proceedings.

What were the issues?

Whether the disallowance of exemption for non-filing of Form 10B in electronic form is justified when the form was filed manually before the completion of assessment.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 11(2)

AI-generated summary — verify with the full judgment below

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आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order dated 26.03.2018 of the Commissioner of Income Tax (Appeals), Rohtak [hereinafter referred to as CIT(A)].

2.

The Revenue in this appeal has agitated the action of the CIT(A) in deleting the disallowance made by the Assessing officer for non-filing of Form No. 10B in electronic form.

3.

The Ld. CIT(A) has discussed this issue in detail in the impugned order and has given a categorical observation that the assessee had

ITA No.841/Chd/2018 M/s Model School Society, Rohtak 2

furnished Form No. 10B manually before the Assessing officer during the

assessment proceedings and further that the assessee could not upload the

form 10B on Departmental website within the due time. The Ld. CIT(A)

after relying upon the various case laws including the decision of the

Hon'ble Supreme Court in the case of case of ‘CIT Vs. Nagpur Hotel

Owners Association’ 247 ITR 201 (SC) and in ‘CIT Vs. M/s Shimla

Chandigarh Diocese Society (ITA No. 566 of 2008) has deleted the

disallowance observing as under:-

“4.2.6 In the instant case the assesses had furnished Form 10 before the AO during the assessment proceedings and thus the ratio of decisions of the cases discussed above is squarely applicable in this case. Thus, in view of the above discussion and the decision of Hon'ble Supreme court of India in the case of Nagpur Hotel Owners' Association (supra), and Hon'ble Punjab & Haryana High Court (jurisdictional High Court) in the case of CIT vs M/s Shimla Chandigarh Diocese Society (ITA No. 566 of 200B) and various other courts it is held that the assesses may be given relief as he was able to furnish the form 10 and 10B before completion of assessment proceedings by the Assessing officer and on merits no discrepancy has been found by the Assessing officer to deny him the benefit of exemption u/s 11/12 of the Act. The Assessing officer is directed to allow assessee’s claim of exemption u/s 11/12 of the Act and give benefit of accumulation as per section 11(2) of the Act and allow assessee’s claim of capital investment made”

4.

After hearing the Ld. Representatives of the parties, we find no

reason to interfere in the order of the CIT(A). There is no merit in the

appeal of the Revenue and the same is accordingly dismissed.

ITA No.841/Chd/2018 M/s Model School Society, Rohtak 3

In the result, appeal filed by the Revenue is hereby dismissed. Order pronounced in the Open Court on 13.11.2018.

Sd/- Sd/- ( बी , आर . आर . कुमार / B.R.R. KUMAR) (संजय गग� / SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य /Judicial Member

Dated : 13.11.2018 “आर.के.”

आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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