Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad

Parties Involved

Facts Summary

The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of its income under sections 11 and 12 of the Income Tax Act. The Assessing Officer (AO) completed the assessment and computed the income of the assessee at Rs. 18,60,958/- by denying the claim under sections 11 and 12 of the Act. Aggrieved by this computation, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)), which was dismissed on the ground of a 10-day delay in uploading the report in Form no. 10B in the portal. The assessee then preferred an appeal before the ITAT, Kolkata Bench.…

Legal Issues

• 1. Whether the delay in uploading the report in Form no. 10B can be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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