CIT v. ACE Multitaxes Systems (P.) Ltd.

317 ITR 207High Court2009#1013 most cited

What is CIT v. ACE Multitaxes Systems (P.) Ltd. authority for?

For claiming relief under Chapter VI-A deductions like Section 80IB or 80IA, the audit report in Form 10CCB is not mandatory to be filed with the return of income, but can be submitted before the assessment is completed.

107

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. ACE Multitaxes Systems · 317 ITR 207 · Form 10CCB · audit report filing · Section 80IA · Section 80IB · before assessment completion · Section 90 · DTAA · foreign tax credit · Azadi Bachao Andolan

Sections most often in play

Section 139(1)Section 143(1)Section 90Section 154Section 250Section 44ABSection 80IASection 80IA(7)

Issues it is cited on

section 295section 80ia(7)section 80j(6a)section 90aazadi bachao andolansection 91section 90(2)foreign tax creditsection 80acsection 139(5)section 80asection 288

Judgments citing CIT v. ACE Multitaxes Systems (P.) Ltd.

C D O Jain Education Society, Gadag vs. Income Tax Officer, Exemptions Ward-1, Hubli

In the result, the appeal filed by the assessee is partly allowed

ITA 2570/BANG/2025[2022-23]Status: DisposedITAT Bangalore21 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri R. Chandrashekhar, A.RFor Respondent: Sri N. Balusamy, D.R
Section 10Section 11Section 119(2)(b)Section 143(1)Section 154Section 234ASection 244ASection 250

…ITA No.2570/Bang/2025 CDO Jain Education Society, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 CDO Jain Education Society CDO School Road CDO Jain English School ACIT Behind Sarvodaya Colony CPC Vs. Gadag 582 103 Bengaluru Karnataka PAN NO : AAATC6144K APPELLANT RESPONDENT Appellant by : Shri R. Chandrashekhar, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 21.04.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at…

Income Tax Officer -1(1), Indore vs. Agroh Toll Highways Private Limited, Indore

Appeal of the Revenue is dismissed

ITA 344/IND/2025[2021-22]Status: DisposedITAT Indore27 Mar 2026AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

Section 139(1)Section 143Section 143(1)Section 246ASection 250Section 253Section 80Section 801ASection 801A(7)

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Shipij Rathore, Indore vs. Income Tax Officer 1(2), Indore

In the result, appeal of the assessee is allowed for statistical purposes

ITA 557/IND/2025[2021-2022]Status: DisposedITAT Indore19 Feb 2026AY 2021-2022

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 143(1)Section 154Section 90

…] 72 taxmann.com 16 (Allahabad)* - *• CIT, Central Circle vs American Data Solutions India (P.) Ltd [2014] 45 taxmann.com 379 (Karnataka)* - *• CIT-II vs Mantec Consultants (P.) Ltd [2009] 178 Taxman 429 (Delhi) • CIT vs ACE Multitaxes Systems (P.) Ltd [2009] 317 ITR 207 (Karnataka).* *13. It was submitted that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply to the extent they are more beneficial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are benefic…

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 3321/MUM/2025[2019-2020]Status: DisposedITAT Mumbai04 Nov 2025AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the audit report, thereby, holding that the same is not the part of the assessee to file return accompanied by mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 3320/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the audit report, thereby, holding that the same is not the part of the assessee to file return accompanied by mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Comet Power Private Limited, Mumbai vs. Assessing Officer, Aayakar Bhawan, Mumbai

In the result, appeal of the assessee is allowed

ITA 3319/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Nov 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 801B of the Act, there is no obligation on the audit report, thereby, holding that the same is not the part of the assessee to file return accompanied by mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Arif Industries Pvt.Ltd., Lucknow vs. CIT(A), Lucknow

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)
Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.), wherein it was held that when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be fo…

Mulakala Mohan Krishna, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 432/HYD/2025[2021-22]Status: DisposedITAT Hyderabad08 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Dr.Sachin Kumar, SR-AR
Section 143(1)Section 80I

…ures India (P) Ltd (2021) 125 Taxmann.com 226 d) ITAT Kolkata Benches in the case of DCIT vs. Tide Water Oil Company (I) Ltd in ITA No.2051/KOL/2010 dated 20.01.2012. e) Hon'ble Karnataka High Court in the case of CIT vs. ACE Multitaxes Systems (P) Ltd (2009) 317 ITR 207 (Kar.) ITA No.432/Hyd/2025 8 f) Hon'ble Delhi High Court in the case of CIT vs.Contimeters Electricals () Ltd (2009)317 ITR 249 (Del.) g) Hon'ble Madras High Court in the case of CIT vs.AN Arunachalam (1994) 208 ITR 481. h) Hon'ble Madras High Court in the case of CIT vs. Jayant Patel (2001) 248 ITR 199 (Mad) i) Hon'ble Bombay High Court in the…

Puneet Khanna, Delhi vs. ITO Ward 3(1), Gurgaon

In the result, the appeal is allowed

ITA 3046/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Sept 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Shri Puneet Khanna Vs. Income Tax officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon PAN: AAJPK7067L Appellant Respondent Assessee by Sh. R. R. Gupta, CA Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the assessee for Assessment Year2020-21, challenging the respective order passed by the Commissioner of Income Tax (Appeals)/ADDL/JCIT…

Dhritiman Roy, Bangalore vs. Income Tax Officer, Ward-4(2)(1), Bengaluru

In the result, appeal of the assessee is allowed for statistical purposes

ITA 542/BANG/2025[2019-20]Status: DisposedITAT Bangalore11 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri S.P. Chidambaram, ARFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 139(1)Section 139(5)Section 143(1)Section 234CSection 250Section 90

…td [2016] 72 taxmann.com 16 (Allahabad) • CIT, Central Circle vs American Data Solutions India (P.) Ltd [2014] 45 taxmann.com 379 (Karnataka) • CIT-II vs Mantec Consultants (P.) Ltd [2009] 178 Taxman 429 (Delhi) • CIT vs ACE Multitaxes Systems (P.) Ltd [2009] 317 ITR 207 (Karnataka). 13. It was submitted that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply to the extent they are more beneficial to a taxpayer. Shri Dhritiman Roy Page 11 of 12 Therefore, the provisions of DTAA override the provisions of the Act,…

Maris Spinners Limited., Bengaluru vs. DCIT, Circle-4(1)(1), Bangalore

In the result the substantial questions of law are answered in favour of the assessee and against the revenue

ITA 945/BANG/2025[2022-23]Status: DisposedITAT Bangalore22 Aug 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2022-23

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 143(1)Section 143(1)(a)Section 80I

…he assessee had filed Form No. 10CCB of the Act along with written submissions before the Commissioner of Income-tax (Appeals), which was acknowledged by him in the order dated 11-3-2008. A bench of this court in CIT v. Ace Multitaxes Systems (P.) Ltd. [2009] 317 ITR 207 (Kar.) has taken a view that assessee is entitled to deduction under section 80IA of the Act even if the audit report is filed at the appellate stage. Similar view has been taken by Madras High Court in A.N. Arunachalam (supra). Thus, the view taken by the assessing officer with regard to eligibility of the assessee to claim deduction under secti…

Gurudwara Shri Guru Singh Sabha, Delhi vs. ITO (Exemption) Ward 1(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 1878/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pranshu Singhal, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1878/DEL/2025 [A.Y. 2020-21] Gurudwara Shri Guru Singh Sabha Vs. The I.T.O(E) C-Block, Clock Tower Ward – 1(2) Hari Nagar, New Delhi New Delhi PAN – AAAAG 99224 F (Applicant) (Respondent) Assessee By : Shri Pranshu Singhal, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 13.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. CIT(A) , Mumba…

Shri. Vikram Dhondu Rao, Bangalore vs. DCIT, Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee in ITA

ITA 2558/BANG/2024[2019-20]Status: DisposedITAT Bangalore11 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R
Section 139(1)Section 143(1)Section 154Section 234BSection 244ASection 250Section 44ASection 90

…r vs Surya Merchants Ltd [2016] 72 com 16 (Allahabad) CIT, Central Circle vs American Data Solutions India (P.) Ltd [2014] 45 com 379 (Karnataka) CIT-II vs Mantec Consultants (P.) Ltd [2009] 178 Taxman 429 (Delhi) CIT vs ACE Multitaxes Systems (P.) Ltd [2009] 317 ITR 207 (Karnataka). 13. It was submitted that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply to the extent they are more beneficial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial…

Sumukh Suresh Bhardwaj, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 143(1)Section 90

…r vs Surya Merchants Ltd [2016] 72 com 16 (Allahabad) CIT, Central Circle vs American Data Solutions India (P.) Ltd [2014] 45 com 379 (Karnataka) CIT-II vs Mantec Consultants (P.) Ltd [2009] 178 Taxman 429 (Delhi) CIT vs ACE Multitaxes Systems (P.) Ltd [2009] 317 ITR 207 (Karnataka). 13. It was submitted that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply to the extent they are more beneficial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the . Page 9 of 10 extent the…

Yuva Chintana Foundation, Bengaluru vs. Income Tax Officer, Exemptions Ward 2, Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 301/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Jul 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Shri Anoop Agarwal, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 250Section 253(5)

…it is well settled by a number of judicial precedents that before the assessment is completed, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in CIT v. Ace Multitaxes Systems (P.) Ltd. (2009) 317 ITR 207 (Karn), wherein it was held that when a relief is sought for under section 80-IB of the Act, there is no obligation on the part of the assessee to file the return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could…

Universal Biomass Energy Private Limited, Guruharsahai vs. Income Tax Officer Ward-3(1), Ferozepur

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

…he judgment of Hon’ble Allahabad High Court in the case of CIT vs. Fortuna Foundation Engineers & Consultants Pvt. Ltd. 152 DTR 236 (Allahabad), judgment of the Hon’ble Karnataka High Court in the case of CIT and Anr. vs. ACE Multitaxes Systems Pvt Ltd (2009) 317 ITR 207, and also on the judgment of Hon’ble Delhi High Court in the case of CIT vs. Contimeters Electrical P. Ltd (2009) 317 ITR 249 / 178 taxman 422[Delhi]. Regarding the issue pointed out by the AO in the assessment order ( page – 9.2 7) that the judgments cited by the assessee relates to the earlier era, prior to electronic filing , and in support th…

Swami Satyaprakashnand Shiv Mandir Trust, Udham Singh Nagar vs. AO (Exemption), Dehradun

In the result, the appeal filed by assessee is allowed

ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)

…mpleted, the declaration could be filed. In fact, the said issue came to be decided by the Karnataka High Court in the case in THE COMMISSIONER OF INCOME TAX AND ANOTHER vs. ACE MULTITAXES SYSTEMS (P) LTD. 5 ITA No. 882/Del/2024 Earthings Trust Vs. ITO (2009) 317 ITR 207(Karnataka), wherein it was held that when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could b…