Case Law Details
Ruikar Trust Vs ACIT (CPC) (ITAT Pune)
Brief facts relating to the case are that the assessee is a charitable trust. The assessee claimed exemption u/s. 11 of the Act in the return of income. The CPC, Bangalore denied the said exemption for non-filing of Form 10 within time. Having aggrieved, the assessee challenged the same before the CIT(A). I note that the CIT(A) tabulated chart at para 5 of the impugned order. On perusal of the said chart, I note that the assessee filed on-line Form 10 on 28-04-20 17 as it required to be filed before due date of furnishing Income Tax Return u/s. 139(1) of the Act. It is noted from the said chart that the assessee filed return of income on 3 1-10-2015. The ld. AR submits that the CIT(A) confirmed the order of CPC for violating the conditions laid down in Rule 17 of the Income Tax Rules. He drew my attention to Rule 17 and argued that the said Rule substituted by the Income Tax First Amendment Rule 2016 w.e.f. 01-04-2016. He is on the contention that the said Rule is applicable for A.Y. 2016-17 but not to the year under consideration i.e. A.Y. 2015-16. I find force in the arguments of ld. AR that since, the Rule 17 came into force for A.Y. 2016-17 and it is not applicable to the year under consideration. There is no dispute with regard to availability of Resolution on Form 10 with the assessee manually on 22- 08-2015 which is noted by the CIT(A) in para 5 of the impugned order. Admittedly, the availability of Form 10 manually with the assessee is before due date of filing of return of income u/s. 139(1) of the Act as the assessee filed return of income on 31-10-2015. The availability of manual Form 10 with the assessee on 22-08-2015/20-09-2015 was not disputed by the ld. DR. Therefore, the assessee filed Form 10 manually with the return of income and it is very much within time. Therefore, the order of CIT(A) is not justified in confirming the order of CPC in denying the exemption u/s. 11 of the Act for non-filing of Form 10 on on-line and it is set aside.
FULL TEXT OF THE ORDER OF ITAT PUNE
Both the appeals by the assessee against the common order dated 09-09-2020 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur [‘CIT(A)’] for assessment years 20 15-16 and 20 17-18.
2. I find that both the appeals were filed with a delay of 04 days. Upon hearing both the parties, I find that the delay of 04 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid- 19. Therefore, the delay of 04 days is condoned in both the appeals.
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