SOLAPUR EDUCATION SOCIETY,SOLAPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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ITA 1379/PUN/2023Status: DisposedITAT Pune10 January 2024AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the grievance regarding the condonation of delay in filing Form 10B cannot be addressed by the Tribunal. Only the CBDT has the power to condone such delays as per its circular.

What were the facts?

The assessee-society, a public charitable trust, had an error in the audit report (Form 10B) where the audit date was incorrectly mentioned. They filed Form 10B with a delay, and their applications for condonation of this delay were rejected by the CIT(Exemption).

What were the issues?

Whether the ITAT has the jurisdiction to condone the delay in filing Form 10B, or if this power rests solely with the CBDT.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to the filing requirements of Form 10B under the Income Tax Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE „B‟ BENCHES:: PUNE

For Respondent: Shri Ajay Kumar Kesari, DR

Hearing: 10/01/2024Pronounced: 10/01/2024

ORDER

Per PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Exemption], Pune (for short, „CIT(E)‟) in DIN & Order No. ITBA/COM/F/17/2023-24/1058587241(1), dated 08.12.2023 for A.Y.2017-18 as per the grounds of appeal on record.

2. The relevant facts and contentions of the assessee in this case are that applicant-society is a public charitable trust established in the year 1953 and registered under Bombay Public Trust Act, 1950. In Form No.10B of the audit report of the assessee, there was an error that the date of audit had been mentioned as 16/10/2018 instead of 11/10/2017, for which assessee e-filed Form 10B with some delay. As Solapur Education Society per the contention of the assessee-trust, audit was completed and obtained report well within the due date prescribed in the Income Tax Act. The ld.CIT(E) rejected Form No.10B stating that „assessee has failed to establish that its accounts were audited and on the basis of the same the return of income was filed’. The assessee once again filed application for condonation of delay in filing of Form No.10B, however, the ld.CIT(E) rejected the subsequent application also by holding that assessee‟s earlier application was rejected.

3. Aggrieved by the order of ld.CIT(E), the assessee had preferred this appeal before us.

We have perused the materials/documents on record, analysed the facts and circumstances in this case and have given considerable thought to the findings in the order of the ld.CIT(E) vis-à-vis the facts of the assessee‟s case.

4.1 In this case, as observed from the order of the ld.CIT(E), the assessee had made an application before the ld.CIT(E) for condonation of delay in filing of Form No.10B for A.Y. 2017-18. That, the ld.CIT(E) vide paras 2 & 3 have rejected the assessee‟s application observing that assessee‟s earlier application filed with the office of ld.CIT(E) dated 02/03/2020 for condonation of delay in filing of Form No.10B for A.Y. 2017-18 was already rejected vide order dated 30/03/2021.

Solapur Education Society That, since the matter has already been examined, the assessee‟s present application was also rejected accordingly. We are of the considered view that this grievance for not condoning the delay for filling the Form No.10B cannot be addressed by way of appeal before this Tribunal. That, it is only the CBDT which has power for condoning the delay in filing Form No.10B with regard to its Circular No. 10/2019 dated 22/05/2019, therefore, the present appeal is not maintainable, hence, dismissed. The grounds of appeal stands dismissed.

In the result, appeal of the assessee is dismissed.

Order pronounced in open Court on 10th January, 2024.

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