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IN THE INCOME TAX APPELLATE TRIBUNAL

“B” BENCH, AHMEDABAD

BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER &

SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

I.T.A. No.248/Ahd/2025

(Assessment Year: 2022-23)

Electronics & Quality Vs. Deputy Commissioner of

Development Centre, Income Tax (Exemption),

B-177/178 GIDC, Electronic Circle-1,

Centre, Sector-25, Gandhinagar, Vejalpur

Gujarat-382024

[PAN No.AAATE0718R]

(Appellant) .. (Respondent

Appellant by : Shri Sanjay R Shah, CA

Respondent by: Shri R. P. Rastogi, CIT-DR

Date of Hearing 13.10.2025

Date of Pronouncement 22.12.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by

the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”),

ADDL/JCIT(A)-3, Hyderabad vide order dated 26.11.2024 passed for A.Y.

2022-23.

2. The assessee has raised the following grounds of appeal:

“1. The Ld. Addl. CIT(A) - 3, Hyderabad has erred in law and on facts of the

case by partly allowing the appeal for statistical purpose only and thereby not

deleting the adjustments u/s.143(1)(a) of the I.T. Act, 1961, made by the Ld. Dy.

D1T, CPC, Bengaluru, by denying exemption and disallowing all the deductions

claimed u/s.11 of the I.T. Act, 1961 in the Revised Return of Income, though such

disallowances are beyond the scope of provisions of section 143(1)(a) of the I.T.

Act, 1961.

2. The Ld. Addl. C1T(A) - 3, Hyderabad has erred in law and on facts of the

case by partly allowing the appeal for statistical purpose, merely on the technical

ground that the Appellant has not filed Audit Report in Form-10B in time and

therefore, setting aside the matter to the file of the Ld. Assessing Officer, directing

to verify whether the Appellant has filed application for condonation of delay in

filing Audit Report in Form-10B.

ITA No. 248/Ahd/2025

Electronics & Quality Development Centre vs. DCIT(E)

Asst.Year –2022-23

- 2–

3. The Ld. Addl. C1T(A) - 3, Hyderabad has also erred in law and on facts of

the case by partly allowing the appeal or statistical purpose only and not deciding

the appeal on merits even though the Appellant has duly e-filed Audit Report in

Form 10B along with the Revised Return of Income filed u/s.139(5) on 31.12.2022.

4. The Ld. Addl. CIT(A) - 3, Hyderabad has also erred in law and on facts of

the case by not taking into consideration that, Audit Report in Form 10B filed with

the Revised Return on 31.12.2022 was already available on records when

Intimation u/s.143(1) was issued on 04.04.2023 without taking cognizance of the

Audit Report in Form No.10B duly e-filed along with that Revised Return, as stated

above.

5. The Ld. Addl. CIT(A)-3, Hyderabad has also erred in law and on facts by

not properly appreciating that it is well settled that the requirement of filing Form-

10B in time is procedural and Form - 10B can be filed during assessment

proceedings or even during appellate stage and as such, issues involving delay in

filing Form-10B and condonation of delay are highly debatable issues and claim

for exemption cannot be denied on basis on such technical ground.

6. The Ld. Addl. CIT(A)-3, Hyderabad has also erred in law and on facts that

while not deciding the appeal on merits, it is also not appreciated that the Ld.

Assessing Officer has committed gross error by raising tax demand of

Rs.7,87,93,310/- which is 68.89% of assessed income of Rs.10,04,64,687/-.

7. The Ld. Addl. CIT(A) - 3, Hyderabad has erred in law and on facts of the

case by partly allowing the appeal for statistical purpose only and thereby not

deleting the adjustments u/s.143(1)(a) of the I.T. Act, 1961, made by the Ld. Dy.

DIT, CPC, Bengaluru, by disallowing all the deductions claimed u/s.11 of the I.T.

Act, 1961 in the Revised Return of Income, though such disallowances are beyond

the scope of provisions of section 143(l)(a) of the I.T. Act, 1961.

8. The Appellant therefore, prays for the following:

(i) that the income of the Appellant may kindly be directed to be assessed at

Rs.Nil as per the Revised R