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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
ORDER
PER INTURI RAMA RAO, AM:
This is an appeal filed by the Revenue directed against the order of the Learned Commissioner of Income Tax (Appeals)-2, Nashik (‘the CIT(A)’) dated 27.12.2017 for the assessment year 2015-16.
The appellant raised the following ground of appeal :- “1. The Ld. CIT(A), has erred in allowing accumulation of income in spite of the fact that the assessee failed to file Form No.10, either along with the return of income U/S 139(1) of the Act and or during the course of any proceedings before the Assessing Officer.”
3. Briefly, facts of the case are as under :- The respondent-appellant is a charitable trust entrusted with the work of managing the administration of Lord Shiva Temple at Trimbakeshwar. The trust was duly registered u/s 12A of the Income Tax Act, 1961 (‘the Act’) by Commissioner of Income Tax, Nashik vide letter dated 23.07.2001. The return of income for the assessment year 2015-16 was electronically filed on 29.09.2015 declaring income of Rs.86,47,654/- after accumulation of income of Rs.5,99,99,765/- u/s 11(2) of the Act. The required Form No.10A was filed manually before the Assessing Officer. The said return of income was processed by the CPC, Bangalore u/s 143(1) of the Act vide intimation dated 24.12.2016 denying the claim for accumulation of income on the ground that the respondent-assessee trust had failed to file the Form No.10 electronically. The respondent-assessee trust filed an application u/s 154 seeking the rectification of the said intimation on 01.02.2017 which came to be rejected on 17.04.2017.
4. Being aggrieved by the said intimation, an appeal was filed before the ld. CIT(A), who vide impugned order taking into consideration the facts that the Rules requiring the assessee to upload the Form No.10 online were inserted only on 14.06.2016 also perusal the instructions, guidelines appended for filing the return of income online in Form No.7, came to conclusion that no document was required to be attached along with return of income and directed the respondent-assessee trust to submit the Form No.10 online and also directed the Assessing Officer to consider the same. On the above lines, the appeal came to be disposed of by the ld. CIT(A).
5. Being aggrieved by the order of the ld. CIT(A), the Revenue is before us in the present appeal.
6. The ld. CIT-DR placed reliance on the order of the Assessing Officer.
7. On the other hand, ld. AR, Shri Pramod Shingte, CA, submitted that no interference is called for in the order of the ld. CIT(A) as the ld. CIT(A) had passed the order taking into account the difficulties in filing the Form No.10A online in the absence of prescribed procedure for uploading the Form No.10A.