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1 - 10 of 13 (0.89 seconds)Section 11 in The Code of Civil Procedure, 1908 [Entire Act]
Commissioner Of Income-Tax vs Gujarat Oil And Allied Industries on 8 September, 1992
25 (a). We may also refer to the decision of this Court in CIT v. Gujarat
Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is
held that the provision regarding furnishing of audit report with the
return has to be treated as a procedural proviso. It is directory in nature
and its substantial compliance would suffice. In that case, the assessee
had not produced the audit report along with the return of income but
produced the same before the completion of the assessment. This Court
took the view that the benefit of exemption should not be denied merely on
account of delay in furnishing the same and it is permissible for the
assessee to produce the audit report at a later stage either beore the
Income-tax Officer or before the appellate authority by assigning
sufficient cause."
Section 139 in The Code of Civil Procedure, 1908 [Entire Act]
C.I.T,Maharashtra vs M/S G.M.Knitting Indust.(P) ... on 24 July, 2015
23. Thus, respectfully drawing an analogy from the decision of G.M.Knitting
Industries (supra), we hold that intimation order passed by the CPC in terms of
Section 143(1) of the Act in disallowing the claim of tax exemption u/s.11 of the
Act on the facts of the present case was erroneous in view of the fact that the
said report was very much made available while processing the same.
Commissioner Of Income-Tax vs Shivanand Electronics on 3 September, 1993
In these circumstances, in the light
of the judgment of this Court in the case of Commissioner of Income Tax
v. Shivanand Electronics [1994] 209 ITR 63 (Bom.), we see no merit in
this appeal. The appeal is accordingly dismissed with no order as to
costs."
The Dy. Commissioner Of Income Tax ... vs The Banaskantha District Kelvani ... on 22 March, 2018
24. Furthermore, with regard to the question of whether the condition of filing
of the audit report in Form No.10B within the time limit prescribed under the
Act being either mandatory or directory, the Ld. AR had placed reliance on the
decision of the Hon'ble Gujarat High Court in the case of CIT v. Xavier
Kelavani Mandal (P.) Ltd, reported in 41 taxmann.com 184, wherein the
Hon'ble High Court had held as follows:
Commissioner Of Income-Tax vs Shahzedanand Charity Trust on 7 August, 1997
It is directory in nature and its substantial compliance would suffice. In
that case, the assessee had not produced the audit report along with the
return of income, but produced before completion of the assessment. The
Punjab and Haryana High Court in CIT v. Shahzadanand Charity Trust
[1997] 228 ITR 292/[1998] 96 Taxman 494 has reiterated the same
principle holding that the benefit of exemption should not be denied
merely on account of delay in furnishing the same, and it is permissible
for the assessee to produce the audit report at a later stage either before
the Income Tax Officer or before the appellate authority by showing a
sufficient cause. This decision of Punjab & Haryana High Court has been
relied on by the Tribunal."
Sarvodaya Charitable Trust vs Income Tax Officer (Exemption) on 14 October, 2020
25. Further, the Ld. AR had placed on decision of the Hon'ble Delhi High Court
in the case of Associated Chambers of Commerce and Industry of India v.
Deputy Commissioner of Income-tax, reported in 165 taxmann.com 510,
wherein the Hon'ble Delhi High Court had held that filing of audit report within
the time limit prescribed u/s.139(1) of the Act as not mandatory and the filing of
the same before the completion of assessment / passing of the intimation order
should be reckoned as full compliance to the provisions of the Act as well as the
decision of the Hon'ble Gujarat High Court in the case of Sarvodaya Charitable
Trust v. ITO (Exemption), reported in 125 taxmann.com 75, wherein the Hon'ble
High Court had held as follows:
Association Of Indian Panelboard ... vs The Deputy Commissioner Of Income Tax on 21 March, 2023
29. This Tribunal draws support from the decision of the Hon'ble Gujarat High
Court in the case of Association of Indian Panelboard Manufacturer v. Deputy
Commissioner of Income-tax, reported in 157 taxmann.com 550, wherein the
Hon'ble High Court had held as follows: "(a). It is to be observed in the present
case that the Form D-the audit report, though was not filed with the return of
income, the same was available with the Assessing Officer when he processed
the return of income under section 143(1) of the Act. The conditions for claiming
exemption under section 11 was satisfied. Although the requirement of
furnishing report was mandatory, filing thereof is a procedural aspect. Even
though the Form 10B was filed at a later stage, when it was part of the record of
the Assessing Officer in course of the processing of the return of income, the
Assessing Officer could not have denied the exemption claimed by the assessee
under sections 11(1) and 11(2) on the ground that the audit report was not filed.