DCIT(Exemption) vs. G D Charitable Society

Parties Involved

Facts Summary

The case pertains to an appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which allowed the assessee, G D Charitable Society, relief by condoning the delay in filing Form 9A for the Assessment Year 2017-18. The Revenue argues that the Ld. CIT(A) erred in assuming the power to condone the delay, as such power is specifically conferred upon the Administrative Commissioners or Commissioner (Exemptions) and not appellate authorities. The assessee had not filed Form 9A before the due date, leading to a disallowance of Rs. 11,06,61,401/- and denial of exemption under section 11(1) of the Income Tax Act, 1961.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred by allowing the assessee's appeal deleting the adjustment made u/s 143(1) on account of deemed application of income despite the assessee not filing Form 9A within the stipulated time.
• 2. Whether the Ld. CIT(A) erred in allowing exemption claimed in ITR filed for the A.Y. 2017-18 by the assessee despite no order u/s 119(2)(b) condoning the delay in filing Form No. 9A by the CIT(E).
• 3. Whether the Ld. CIT(A) erred by allowing the assessee's appeal without appreciating the mismatch in facts and figures of application/deemed application of income amongst ITR, Audit Report and Form 9A.
• 4. Whether the Ld. CIT(A) erred by allowing the assessee's appeal without going into the complete facts of the case and relying on CBDT Circulars.
• 5. Whether the Ld. CIT(A) erred by dismissing the adjustment made u/s 143(1) of the Act.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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