Income Tax (Exemptions),
Mumbai declining to condone the delay in filing Form No.10B of the
Act for the assessment year 2018-2019.
5. Since ... application that due to oversight on part of the
Chartered Accountant Form 10B was delayed in e-filing. The
assessee has requested for condonation
jurisdictional CIT/DIT to condone the delay in filing
forms such as Form 10 & 10B. Thus, the CIT(A) has not been
empowered ... applications in Form No. 9A and
Form No. 10 in respect of AY 2016-17 where such Form No. 9A and Form
file alongwith the return of the income, the audit report in
Form 10B. The Form 10B was admittedly filed however
electronically ... ground that the
appellant assessee had not filed audit report in Form 10B
alongwith return of income.
3.2 The appellant preferred appeal against the said
vide letter dated 22.03.2021 has sought Condonation
for delay in filing Form 10B for A.Y.2014-15. As per the
documents on file ... return of income for
A.Y.2014-15 on 22.07.2014, but Form 10B is filed only on
18.03.2021. The reason for the delay is mentioned
dated 07.06.2019. In the meantime, the
assessee uploaded Form 10B electronically on 21.06.2019.
7. On appeal, the CIT(Appeals) did not find favour with ... observed by the CIT(Appeals) that the
assessee trust had filed Form 10B r.w.r. 12(2) of the Income Tax Rules
Exemptions) Kolkata wherein the condonation of delay in filing of Form
10B was rejected.
2. whether on the basis of facts & circumstances ... said form on
12.12.2019 much before the processing of the return which was
04.06.2020. Various courts have held that filing Form 10B is directory
application for condonation of delay
in furnishing Audit Report in Form-10B prescribed
under Rule 17B of the Income Tax Rules, 1962, in
respect ... condone the delay in filing the Audit Report
(Form 10B) under Annexure-3 Series for the
Assessment Year 2020-21.
c) And if the opposite
Upon realizing such an error, the petitioner filed
audited report under Form 10B for the AY 2018-19 with the delay of 16
Signature ... days in filing the audit report in the prescribed
Form 10B. The respondent no.2 thereby made a substantial demand
application dated 13.09.2021 for
condonation of delay in e-filing of form
10B for AY 2018-2019 on 27.09.2021. In the
said application, the petitioner ... 17385/2023 JUDGMENT DATED: 13/08/2024
undefined
out that the Form 10B could be filed on
30.10.2018 due to technical error in the
system
rejecting the Application for condonation of delay in filing
Form 10B by the Petitioner for A. Y. 2018-19. Resultantly, the Petitioner has
been denied ... 2018. The Petitioner
also filed its Audit Report in Form 10B on 20/12/2018. The due date for
filing returns
