CARE AND COMPASSION GOA,SARZORA vs. INCOME TAX OFFICER (EXEMPTION), WARD - 1, PANAJI

This appeal by the assessee is directed against the order dated 16-08-2022 passed by the CIT (Exemption), Bangalore rejecting the application filed by the assessee.

There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee.

Briefly stated, the facts of the case, as per the impugned order, are that the assessee did not furnish evidence for filing of Form No.10B in physical mode with the Department. On being called upon to explain the reason, the assessee submitted that accounts were got audited and the Audit report was obtained physically on 16-05-2016. A copy of physical Form No.10B was also attached with a request to condone the delay for online submission of the report. The ld. CIT(Exemption) rejected the assessee’s application on the ground that no evidence was furnished for filing of the Audit report in Form No.10B in physical mode with the Department.

Having heard the ld. Departmental Representative and gone through the relevant material on record, it is seen from the impugned order that the assessee set up a case that Form No.10B could not be uploaded due to technical reasons. It is further mentioned in the last para of the impugned order that the assessee could not give any genuine cause for late filing of Form No.10B. In the given facts and circumstances, we find that there was some mis- communication between the Auditor and the assessee, which led to the late filing of Form No.10B. Similar reasons were advanced before the ld. CIT(Exemption) as well. In our opinion, this constituted a reasonable cause for the delay. We, therefore, condone the delay in filing Form No.10 and direct the ld. CIT(Exemption) to decide the issue on merits after allowing reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09th November, 2023.