Arya Vysya Sangha Vs ITO (ITAT Bangalore)
ITAT Bangalore held that rejection of exemption u/s. 11 of the Income Tax Act due to non-appearance of form 10B in e-filing portal unjustified as form was already filed but was not appearing in e-filing portal. Matter remanded for fresh consideration.
Facts- The assessee filed return of income on 18.9.2019 and claimed exemption u/s. 11. While processing the return of income on 18.05.2020 the exemption claimed by the assessee was not accepted.
FAA noticed that assessee filed Form 10B on 16.09.2019 and return was filed on 18.09.2019, but on verification it was gathered that Form 10B was not submitted in the e-filing portal till date of the order of the FAA. Considering the entire facts, CIT(Appeals) confirmed the order of CPC and dismissed the appeal of the assessee. Aggrieved, the assessee has preferred the present appeal.
Conclusion- Held that Form 10B digitally signed on 16.09.2019 which shows that Form 10B was filed by the assessee, but how it does not appear in e-filing portal is best known to the department. Considering the totality of facts and circumstances of the case and in the interest of justice, we remit the issue back to the file of CIT(Appeals) for fresh consideration and decision as per law. The assessee is directed to file necessary documents that would be essential and required for substantiating his case and for proper adjudication by the revenue authorities.
