DCIT, C-1 (E), CHANDIGARH vs. M/S ACHARYA SHRI RAM ATMA JAIN SAMARAK SAMITI, LUDHIANA

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order dated 29.09.2017 of the Commissioner of Income Tax (Appeals), [hereinafter referred to as CIT(A)]-4, Ludhiana.

ITA No. 1660/Chd/2017- M/s Acharya Shri Ram Atma Jain, Samarak Simiti 2 2,45,00,000/- as being application of income as provided u/s 11(2) of

the Income-tax Act, 1961 (in short 'the Act').

attention to the assessment order and submitted that impugned

additions have been made by the Assessing officer while processing

the return of income u/s 143(1) of the Act. The Ld. counsel has

further invited our attention to the relevant findings of the CIT(A),

wherein, the Ld. CIT(A) has categorically given finding that Form 10

was filed by the assessee alognwith the return of income. However,

the same could not be e-filed / uploaded due to certain reasons but

could be uploaded after due date of filing of return. The assessee

also furnished the relevant evidence of furnishing the form No.10

before the CIT(A) also. The CIT(A) who is having powers that are

co-terminus with that of the Assessing officer observed that form

No.10 can be filed even during the assessment proceedings also. The

observation of the CIT(A), in our view, is as per the settled

proposition of law in the light of the judicial decisions on this issue.

The Ld. counsel, has further submitted that though the

Assessing officer was not supposed to make the addition u/s 143(1)

of the Act while processing the return as the issue relating to

disallowance over the additions for belated filing of form No.10 was

a debatable issue, which could have been decided by the Assessing

officer only during regular assessment proceedings u/s 143(3) of the

Act.

ITA No. 1660/Chd/2017- M/s Acharya Shri Ram Atma Jain, Samarak Simiti 3

having jurisdiction and powers co-terminus with that of the Assessing

officer has rightly held that the assessee had sufficiently made

compliance to the provisions of section 11(2) of the Act.

on fact or law in the order of the CIT(A) in this respect. We,

therefore, do not find any merit in the appeal of the Revenue and the

same is hereby dismissed.

Order pronounced in the Open Court

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated :18.04.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR