also filed an application to condone the delay on filing the Form 10B
for the relevant assessment year under consideration in accordance with CBDT Circular ... like to bring your attention that the delay in filing the Form 10B
only for a period of 13 days caused by the genuine hardship
authority for condoning the delay of filing of audit report in
Form-10B, CPC disallowed the claim of expenditure incurred for the
charitable purposes. Assessee ... Fact of return filed belatedly and also the audit report in Form-10B is
not in dispute. In this back drop, the issue
noticed that in the form of return of income, the assessee has not filed Audit Report in Form No.10B with the return of income ... regarding para 39(b) of the form of return of income regarding the audit in Form 10B the reply given was that Shri Madhav
that the assessee has reasonable cause for
filing the delay in form 10B. The said form was filed on 29.11.2023 which is
delayed ... Schema
to file the Form was first released on 08th September, 2023. The New Form 10B required
extensive compilation and verification of information
fact that there
was clear cut violation in view the Form 10B (Audit
report) not being filed within the extended time for the
said ... faced by the tax-payers in
furnishing various types of Forms including Form
No. 10B is with regard to the furnishing of audit
report
reason the Assessee failed to file the Audit Report in Form - 10B
within the prescribed due date ... date for filing Form -10B was
extended. Thus, there was a delay of 29 days in filing Form - 10B
which ultimately resulted into
grounds that the Audit Audit Report in Form 10B was
filed belatedly, though with the Return of Income which
was filed in prescribed time ... citing delay of 29
filing of the audit report in Form 10B. It is not in dispute
days in e-filing
that although
erred in holding that there was alleged delay in filing
Form 10B, ignoring that the return filing due date stood extended
to 15.03.2022 by CBDT ... That the Ld. CIT(A) ought to have held that Form 10B was in fact
uploaded within the extended time and due to the technical
condonation of delay in filing
the ITR alongwith audit report in Form 10B.
Page | 4
ITA No. 2001/Mum/2024
Shree Spandan Foundation ... 2017-18. According to the appellant, late filing of Form
10B is solely attributable to the fact that its auditor is located in
Pune whereas
processing the grounds that the Audit
Report in Form 10B was filed belatedly, though with the Return of Income
which was filed in prescribed time ... delay in filing the Audit Report in Form 10B, itself is
a highly debatable question of law and the same cannot be the ground
