ANANDPUSHP EDUCATION FOUNDATION,KOLKATA vs. ADIT, CPC/ I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The captioned appeals filed by the assessee, pertaining to assessment years 2021-22 is directed against the order passed by the Learned Addl/JCIT (Appeals), Bhubaneswar (hereinafter referred to as the ‘ld. CIT(A)’) dated 12th June, 2024 passed u/s 250 of the Income Tax Act, 1961 (‘Act’).

At the outset, the ld. Counsel for the assessee requested for restoring the issue back to the file of the ld. CIT (A) and decide the appeal on merits because the ld. CIT (A) had dismissed the appeal of the assessee solely on the ground of delay in filing the appeal.

On the other hand, the ld. DR supported the order of the lower authorities.

We observe that the assessee filed the reason for condonation of delay in form no.35 stating that on account of ongoing pandemic and irregular office working, the person who was looking after the tax matter left without any notice and the same caused a complete gap. We find substance in the reasons given for condonation of delay because normally for taxation work the assessee is dependent upon its consultant or upon the person who looks after the tax matter. In case of any careless approach by such person, the deadline for filing the returns / filing of appeal is lapsed. This being a bonafide reason, we condone the delay of 110 days in filing of the appeal before the ld. CIT (A) and direct the ld. CIT (A) to adjudicate the issue on merits which has been raised for denial of exemption u/s 11 & 12 of the Income Tax Act on account of delay in furnishing of audit report on form 10B.

From the statements of facts filed in form no 35B, we observe that the assessee has furnished audit report on Form 10B on 7th March, 2023. We also like to take note of CBDT Circular No. 19/2022 dated 30th September, 2022, wherein directions have

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