grounds that Form
10B was not filed within time even though it was filed within the
due date.
4. That the learned Commissioner of Income ... Appellate Authority (FAA) .
14. The ld. FAA noticed that assessee filed Form 10B on 16.09.2019
and return was filed on 18.09.2019, but on verification
12AA /
12AB has not E-filed the audit report in form 10B at least
Page 8 of 14
ITA No. 301/Bang/2025
one month ... Bang/2025
submission of audit report in form 10B, copy of form 10B uploaded by
auditor on 07/02/2022, copy of intimation
number 10B, Assessee filled form number 10BB. Later, when the mistake
was realised, the Assessee filed correct form [form number 10B] however
same was delayed ... submitted the
response on 04.11.2022 where in the correct form was uploaded in form
number 10B.
14. Identical issue arose before
number 10B, Assessee filled form number 10BB. Later, when the mistake
was realised, the Assessee filed correct form [form number 10B] however
same was delayed ... submitted the
response on 04.11.2022 where in the correct form was uploaded in form
number 10B.
14. Identical issue arose before
year under
consideration. It is submitted that, the assessee filed form 10B
i.e. audit report, on 05/11/2022, before filing the return ... income. Whereas the form 10B was required to be filed one
month before the due date of filing the return of income. It was
submitted
grounds that Form
10B was not filed within time even though it was filed within the
due date.
4. That the learned Commissioner of Income ... Appellate Authority (FAA) .
14. The ld. FAA noticed that assessee filed Form 10B on 16.09.2019
and return was filed on 18.09.2019, but on verification
holding that the Form 10B was not filed
electronically without appreciating the facts and
circumstances of the case.
4. The learned AO erred in passing ... applications in Form No. 9A and
Form No.10 in respect of AY 2016-17 where such Form No. 9A
and Form
merely for not filing the audit report in Form 10B along with the
return of income, facts and circumstances of the case.
4. The learned ... learned
assessing officer failed to appreciate that filing of Form 10B along with
the return of income is only directory in nature and not mandatory
assessee inadvertently filed the audit report in Form
10BB instead of Form 10B required to be filed on or before filing of
the return ... inadvertent mistake the auditor has submitted the form
10BB instead of form 10B and accordingly, prayed to allow the appeal
of the assessee
which has condoned the delay in furnishing
of Audit Report in Form 10B for the Assessment Years 2016-17 and 2017-18.
The subject matter ... stated before NFAC that the requirement of filing audit report in form
10B along with return of income is only directory in nature
