Sufi Kathak Foundation Vs ITO (ITAT Delhi)
In the matter abovementioned ITAT directed the CPC to consider the due date as extended by the CBDT for the purpose of claim of exemption under section 11 & 12 of the IT Act.
Assessee, being a society, filed its ITR for AY 2018- 19 after due date on 29.10.2018 along with audit report. Due to which exemption u/s 11 & 12 was denied by CPC.
On appeal, CIT(A) observed that the appellant society has also filed the Audit Report in Form No. 10B for claiming exemption under section 11 pertaining to AY 2018- 19 on 29.10.2018 not before 30.09.2018 (due date for filing ITR). Thus, he upheld the action of CPC in denying the benefit u/s 11 & 12 on the ground that it can only be availed if the assessee has filed the return of income and also the Audit Report within due date as specified under section 139(1).
Before ITAT, it was submitted that CBDT had already extended the due date to 31.10.2018 hence there is no lapse in filing and hence both the lower authorities have erred in their respective conclusion.
Finally, ITAT held that order passed by CIT (A) is liable to be set-aside and CPC/JAO is directed to consider extended due for the purpose of exemption.
