Addition to income of trust merely for delayed filing of Audit report electronically not justified

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 el...