Case Law Details
DSOB Class of 64 Charitable Trust Vs DCIT (ITAT Delhi)
Learned counsel submitted that the addition was made on account of non-furnishing of the audit report in form 10B through electronic mode. Learned counsel submitted that the learned CIT(Appeals) has noted the fact that return of income was filed on 31.08.2018 and the audit report was uploaded on 06.09.2018. Learned counsel submitted that no opportunity was given before making adjustment, which was sine qua non as per Section 143(1) of the Act.
The appeal was dismissed merely on the ground that the assessee failed to furnish audit report electronically. It is seen that there was delay of six days in uploading the audit report. The Audit Report was available even before the impugned order u/s 143(1) of the Act was passed. Therefore, in my considered view the adjustment made by the Assessing Officer was not justified without giving proper opportunity of hearing. I order accordingly. Grounds raised by the assessee are allowed. The Assessing Officer is directed to delete the addition.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 18.08.2021, pertaining to the assessment year 2018-19. The assessee has raised following grounds of appeal:
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