CARE AND COMPASSION GOA,SARZORA vs. INCOME TAX OFFICER (EXEMPTION), WARD - 1, PANAJI
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Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S.SYAL, VP :
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.
2 ITA No.86/PAN/2022 Care and Compassion Goa
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
3 ITA No.86/PAN/2022 Care and Compassion Goa
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.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 09th November, 2023 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The CIT(Exemption), Panaji 4. DR, ITAT, Panaji Bench, Panaji गाड� फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune
4 ITA No.86/PAN/2022 Care and Compassion Goa
Date 1. Draft dictated on 09-11-2023 Sr.PS 2. Draft placed before author 09-11-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *
