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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)].
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.
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”
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.
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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