THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

10B of the Act.  Said final assessment order was accompanied by notice of demand issued under section 156 and notice issued under section 274 read with section 271(1)(c) of the Act for initiating penalty proceedings. provided to the Petitioner to file objections before the DRP, even though the Respondent was mandated by law to first forward draft assessment

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay in filing form 10B

TATHAGAT,NEW DELHI vs. AO CENTRAL PROCESSING CENTER, INCOME TAX DEPARTMENT

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay in filing form 10B

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay in filing form 10B

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

condonation of the delay in filing Form 10B and to claim the benefits of Sections 11 and 12 of the Page 2 of 10 ITA No.- 3657/Del/2023 Bhagwant Kishore Memorial Educational Society. Act. Being aggrieved with the above order passed by the Ld. CIT(A), this appeal filed by assessee for adjudication. 4. Heard rival submissions and carefully scanned

B R HOSPITAL AND RESARCH INSTITUTE,NEW DELHI vs. ITO,WARD-EXEMPTION 1(3), DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

section 11 for want of submission of Form 10B. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income-tax to condone delay

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

1. Senior Bhosale Estate (HUF) VS ACIT [2019] 112 taxmann.com 134 (SC) Section 260A of the Income-tax Act, 1961 - High Court, appeal to (Condonation of delay) -Assessee sought condonation of delay of 1754 days in filing appeals against order, dated 29-12-2003, passed by Tribunal - Assessee pleaded that it had no knowledge about passing of Tribunal's order

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

1. Senior Bhosale Estate (HUF) VS ACIT [2019] 112 taxmann.com 134 (SC) Section 260A of the Income-tax Act, 1961 - High Court, appeal to (Condonation of delay) -Assessee sought condonation of delay of 1754 days in filing appeals against order, dated 29-12-2003, passed by Tribunal - Assessee pleaded that it had no knowledge about passing of Tribunal's order

P D MEMORIAL TRUST,DELHI vs. DLC-CA-2, RANGE- 48, WARD EXEMP 2(4), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

delay in filing the audit report in Form No. 10B for AYs 2016-17 and 2017-18 even without filing the condonation petition. However, in cases for the AY 2018-19 onward, the Circular was silent. The Ld. Counsel submitted that the filing of audit report in Form 10B online one month before filing the ITR under section 139(1

SHAFA HOME,NEW DELHI vs. ITO, (EXEMPTION) WARD 2(1), NEW DELHI

Appeal stands allowed for statistical

Bench: Shri Kul Bharat

1) of section 11 of the Act was disallowed on account of non-submission of Form 10 along with ITR. Aggrieved against this the assessee preferred appeal before the learned CIT(Appeals), who dismissed the appeal by sustaining the addition made by the AO. Aggrieved against this now the assessee is in appeal before this Tribunal. 3. Learned counsel

THE VEDIC CULTURE CENTRE,DELHI vs. ITO WARD(EXEMPTION)-2(3), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.780/Del./2025, A.Y. 2022-23 The Vedic Culture Centre Income Tax Officer, 7, Institutional Area Ward (Exemption)-2(3), Lodhi Road, New Delhi-3 Vs. Civic Centre, Minto Road, Pan: Aaatt0811G New Delhi (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Advocate Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2022-23 Filed By The Assessee Is Directed Against The Order Dated 24.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

delay in filing the audit report in Form No. 10B for AYs 2016-17 and 2017-18 even without filing the condonation petition. However, in cases for the AY 2018-19 onward, the Circular was silent. The Ld. Counsel submitted that the filing of audit report in Form 10B online on or before filing the ITR under section 139(1

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

NARESH KUMAR VERMA

1)(c) of the Act for the Assessment Year 2005-06 has been affirmed by the tribunal vide order dated 20th November, 2009. The petitioner herein has now preferred an appeal against the said order along with an application for condonation of delay. The appeal and the said application will be considered and decided on merits. The petitioner

UTTARANCHAL RURAL DEVELOPMENT AGENCY,DEHRADUN vs. ITO, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the Assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshuttaranchal Rural Development Vs. Ito, Agency, Exemption Circle, Panchayati Raj Bhawan, Ghaziabad Sahastrradhara Road, Dehradun, Uttarakhand (Appellant) (Respondent) Pan:Aaaju0214A Assessee By : Shri S. B. Gupta, Ca Revenue By: Shri N. G. Joseph Gangte, Cit Dr Date Of Hearing 22/10/2024 Date Of Pronouncement 18/12/2024

10B audit report were filed together on 25-1-2019 which is well within the due date prescribed under section 139(4) of the Act. This is evident from Page 120 of the Paper Book. Hence Assessee would be entitled for deduction under section 11 of the Act. This view of ours is further fortified by the co-ordinate bench

SAMPOORNA SEVA CHARITABLE TRUST,ALAKNANDA, SOUTH DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(1), DELHI, CIVIC CENTRE, NEW DELHI

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

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

condone the delay and accept the belated Form 10B. 2.2 Further, ld. AR submitted that mere delay in filing Form 10B cannot act as an impediment in the assessee seeking its lawfully entitled exemption and the assessee filed the same Form 10B before the appellate authority as well and the same is a matter of record. Furthermore, he submitted that