“Section 119(2)(b)”

Section References (mined)Section 119Section 119(2)(b)679 judgments

The decision most relied on for Section 119(2)(b) is CIT v. G.M. Knitting Industries (P.) Ltd. (376 ITR 456), cited in 221 judgments on BharatTax.

Leading authorities on Section 119(2)(b)

CIT v. G.M. Knitting Industries (P.) Ltd.

376 ITR 456 · 2015 · Supreme Court

221

citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

CIT v. Gujarat Oil & Allied Industries

201 ITR 325 · 1993 · High Court

195

citing judgments

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

PCIT v. Wipro Ltd.

140 Taxmann.com 223 · 2022 · Supreme Court

192

citing judgments

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

CIT v. Contimeters Electricals (P.) Ltd.

317 ITR 249 · 2009 · High Court

140

citing judgments

The requirement to file an audit report along with the return of income under section 80-IA(7) and similar provisions is directory, not mandatory. Such a report suffices if filed at any time before the assessment is framed.

Sarvodaya Charitable Trust v. ITO (Exemption)

125 Taxmann.com 75 · 2021 · High Court

129

citing judgments

The filing of Form 10B for claiming exemption under sections 11 and 12 is directory, not mandatory. A delay in filing Form 10B can be condoned, and exemption cannot be denied solely on this ground if the assessee satisfies other conditions and shows sufficient cause.

CIT v. Shivanand Electronics

209 ITR 63 · 1994 · High Court

100

citing judgments

The requirement to file an audit report along with the return of income for claiming specified deductions, such as under Section 80J or 80-IA, is directory and not mandatory. Such an audit report can be filed at any time before the assessment is framed or completed under Section 143(1).

Duggal & Co. v. CIT

220 ITR 456 · 1996 · High Court

citing judgments

An assessment order becomes erroneous and prejudicial to the revenue under Section 263 if the Assessing Officer fails to conduct a proper inquiry or investigation, even if the return appears prima facie correct. The Income-tax Officer has a duty to investigate and cannot remain passive.

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

138 Taxmann.com 571 · 2022 · High Court

citing judgments

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

Judgments citing Section 119(2)(b)

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

addressed to the Principal Commissioner of Income-tax (Exemption), Ahmedabad, stating as under : "Sub: Request for condonation of delay under section 119(2) (b) in filing form No. 10 (Rule 17(2) of the I.T. Act 1961 for AY 2014-15. Ref : Trust for Reaching the Unreached (PAN : AAATT1777H) Dear ... request for refund." 13. In the case of Sitaldas Motwani (supra), this court has held that the expression "genuine hardship" used in section 119(2)(b) of the said Act should be construed liberally, particularly in matters of entertaining of applications seeking condonation of delay. This court was pleased

Mahadevi Parameshwaridas Jindal Charitable Trust, Mumbai vs. ITO (Exemption)-2(1), Mumbai

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

ITA 3063/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Jun 2023AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Mahadevi Parameshwaridas Jindal Ito (Exemption)-2(1) Charitable Trust Mumbai 12A, 12Th Floor, Bakhtawar, Vs. 229, Nariman Point, Mumbai 400 021

For Respondent: Ms. Mahita Nair

Section 11(2)Section 11(5)Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM

Samyukta Health & Academic Society, Anakapalle vs. Income Tax Officer, Exemption Ward, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 45/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam23 May 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR

Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 234BSection 234C

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य

Shri Jain Shwetamber Murtipujak Sangh, Dhamtari vs. Income Tax Officer, Ward-1, Raipur

In the result, appeal of the assessee in ITA No

ITA 16/RPR/2022[2017-18]Status: DisposedITAT Raipur22 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR

Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

Shri Jain Shwetamber Murtipujak Sangh, Dhamtari vs. Income Tax Officer, Exemption, Ward-1, Raipur

In the result, appeal of the assessee in ITA No

ITA 15/RPR/2022[2016-17]Status: DisposedITAT Raipur22 May 2023AY 2016-17

For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR

Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

Shri Labdhi Vikram Shashan Trust, Mumbai vs. The Ld AO-Assistant Diretor of Income Tax at Centrlaized Processing Centre-CPC, Mumbai

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

ITA 41/MUM/2023[2017-18]Status: DisposedITAT Mumbai15 May 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalshri Labdhi Vikram Shashan Trust 2, Ashok Bhavan, Liberty Garden, Road No. 3, Malad (W) Mumbai-400 064 Pan: Aaatl1998A ...... Appellant Vs. The Ld. A. O. Assistant Director Of Income Tax-Cpc Bangalore, Karnataka-560 100 ..... Respondent

For Appellant: Shri Rahul HakaniFor Respondent: Shri Manoj Kumar Sinha, Sr. AR

Section 10BSection 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 139(4)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Smart Vishwas Society, Meerut vs. CIT(E), Lucknow

The appeal is dismissed as withdrawn

ITA 932/DEL/2021[2013-14]Status: HeardITAT Delhi25 Apr 2023AY 2013-14

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 213-14 Smart Vishwas Society Cit (E) 106, Ashirvad Complex, 4 Vs Lucknow Pl Sharma Road, Meerut U.P. Pan No.Aaatm1265H (Appellant) (Respondent) Appellant By Sh. Deepesh Jain, Ca Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 25/04/2023 Date Of Pronouncement: 25/04/2023 Order

Section 119(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH

Rang Avdhut Mandir Trust, Bardoli vs. Income Tax Officer, Ward - 1, Bardoli

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

filed Form-10B after due date of filing return of income. The assessee should have filed application for condonation of delay under Section 119(2)(b) of the Act. The assessee filed/uploaded Form-10B after due date of filing of return of income under section 139(1), which cannot

Mithila Drugs Pvt. Ltd., Udaipur vs. ACIT, Circle-1, Udaipur

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

ITA 566/JODH/2018[2015-16]Status: DisposedITAT Jodhpur23 Mar 2023AY 2015-16

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

Section 119(2)(b)Section 139(1)Section 143(3)Section 80

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER

Shri Rajkot Vishashrimali Jain Samaj, Rajkot vs. The ITO, Exemption Ward-1, Rajkot

In the result, appeal of the assessee is allowed

ITA 256/RJT/2022[2020-21]Status: DisposedITAT Rajkot13 Mar 2023AY 2020-21

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 139Section 143Section 143(1)Section 250Section 288

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And

Shri Krishan Chander, Jalandhar vs. Income Tax Officer Ward- 3 (5 ), Jalandhar

In the result, the appeals of the assessee bearing ITA No

ITA 542/ASR/2018[2014-15]Status: DisposedITAT Amritsar01 Mar 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 119(2)(b)Section 246ASection 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Shri Krishan Chander, Jalandhar vs. Income Tax Officer Ward 3 (5), Jalandhar

In the result, the appeals of the assessee bearing ITA No

ITA 541/ASR/2018[2012-13]Status: DisposedITAT Amritsar01 Mar 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 119(2)(b)Section 246ASection 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Shri Krishan Chander, Jalandhar vs. Income Tax Officer Ward-3 (5), Jalandhar

In the result, the appeals of the assessee bearing ITA No

ITA 540/ASR/2018[2011-12]Status: DisposedITAT Amritsar01 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 119(2)(b)Section 246ASection 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Shri Krishan Chander, Jalandhar vs. Income Tax Officer Ward -3 ( 5), Jalandhar

In the result, the appeals of the assessee bearing ITA No

ITA 539/ASR/2018[2010-11]Status: DisposedITAT Amritsar01 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 119(2)(b)Section 246ASection 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Commissioner of Income Tax are authorized to admit and dispose of by 31/03/2020 all such applications for condoning the delay under Section 119(2)(b) of the Act. The Commissioner by entertaining such belated applications in filing form No. 10, must satisfy themselves that the assessee was prevented by reasonable ... addressed to the Principal Commissioner of Income-tax (Exemption), Ahmedabad, stating as under : "Sub: Request for condonation of delay under section 119(2) (b) in filing form No. 10 (Rule 17(2) of the I.T. Act 1961 for AY 2014-15. Ref : Trust for Reaching the Unreached (PAN : AAATT1777H) Dear

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Lal Babu Singh, Delhi vs. PCIT Delhi-20, Delhi

Appeal is dismissed as not maintainable

ITA 1629/DEL/2021[2016-2017]Status: DisposedITAT Delhi21 Feb 2023AY 2016-2017

Bench: Shri Kul Bharat[Assessment Year: 2016-17

Section 10Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 144BSection 147Section 153

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year

Shree Sanaliya Seva Sahkari Mandli Ltd., Lital Motaliliya Sanaliya, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 204/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

only remedy to the solution lies in the machinery provisions of the Act rather than seeking legal remedy. Such provisions are found in section 119(2)(b) which enables an assessee to approach the Board for seeking relief in such matters. The provisions of section 119(2)(b) are reproduced ... beyond the due date as provided in Section 139(1) of the Act. As discussed earlier the remedy to the issue lies in section 119(2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed

Amrutpur Seva Sahkari Mandali Ltd., Village: - Amrutpur Taluka Dhari, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 203/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)