Sarvodaya Shikshan Prasarak Mandal Vs ITO (ITAT Pune)
Summary: ITAT Pune allowed the assessee’s appeal for statistical purposes and set aside the appellate order for de-novo adjudication after holding that sufficient cause existed for condoning a delay of 1,679 days. Sarvodaya Shikshan Prasarak Mandal had filed its return for AY 2019-20 on 31.08.2019 under section 139(1). CPC processed the return under section 143(1) on 17.06.2020 and assessed income at Rs.6,14,25,854/- without allowing the expenditure claimed or the exemption claimed by the trust, on the stated ground that the audit report in Form 10B had not been e-filed. The assessee contended that it had filed Form 10BB within the prescribed time and that non-filing or delayed filing of Form 10B was, in any event, procedural.
The Addl./JCIT(A), however, dismissed the appeal in limine because it was filed 1,679 days late. The Tribunal noted that after receiving the section 143(1) order, the assessee pursued rectification and subsequently raised grievances on the Income Tax Portal on 26.12.2024 and 12.01.2025. It also took account of the Covid pandemic period and the Supreme Court’s extension of limitation, and concluded that sufficient cause for delay existed. On the merits underlying the need for condonation, the Tribunal observed that the assessee received 96% of its grants from Government, had total receipts of Rs.6,14,25,853/- and a surplus of only Rs.6,19,158/-, yet CPC had taxed the entire receipts.
