IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7271/DEL/2025 (A.Y. 2020-21) ITA No. 7272/DEL/2025 (A.Y. 2021-22) ITA No. 7273/DEL/2025 (A.Y. 2022-23)

Tathagat Vs Income Tax Officer 31, FIE, Patparganj, (Exemption), Ward 2(3), room New Delhi No. 2407, 24^th Floor, Civic PAN: AABTT8499H Centre, New Delhi Appellant Respondent Assessee by Sh. Alok Kumar Chandra, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026

ORDER

PER YOGESH KUMAR, U.S. JM:

The captioned Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax appeal, Addl/JCIT(A), Indore (Ld. CIT(A) for short) dated 08/09/2025 pertaining to Assessment Years 2020-21, 2021-22 and 2022-23 respectively.

2. Brief facts of the case are that, the returns filed by the Assessee were processed for the years under consideration by the CPC, Bangalore, under Section 143(1) of the Income Tax Act, (‘Act’ for short), wherein the CPC, Bangalore has disallowed the exemption under Section 11 of the Act and treated the entire income as taxable on the ground that the Audit Report in Form No. 10B has not been filed on or before the due date. Aggrieved by the intimations issued by the CPC, Assessee preferred three Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders impugned dated 08/09/2025, dismissed the Appeals of the Assessee. As against the orders of the Ld. CIT(A), Assessee preferred the captioned Appeals.

3. The Ld. Counsel for the Assessee submitted that the Assessee has secured the Audit Report before filing the return, due to unintentional reasons, the same could not be filed on time, however, the same has been filed with a delay which is inadvertent. The Ld.

Counsel has produced following date chart to substantiate its claim.

Further, the Ld. AR relying on the plethora of Judgments sought for allowing the Appeals.

4. Per contra, the Ld. Departmental Representative filed written submission as under:-

“1. A perusal of the section itself shows that the first appellate authority has been specifically excluded from the power to condone any delay u/s 119(2)(b).

2. Further, the Hon'ble Income Tax Appellate Tribunal (Ahmedabad) in the case of Association of Indian Panel board Manufacturer [2022] 143 taxmann.com 418 (Ahmedabad-ITATO [22-07-2022] has held as under: Section 119 of the Income-tax Act. 1961- Central Board of Direct Taxes instructions to subordinate authorities (Condonation of delay in filing Form No. 108)- Assessment year 2018-19- Assessee, a charitable institution registered under section 12AA. claimed exemption under section 11-on filing original return of Income had not filed Audit Report-immediately thereafter, assessee filed Audit Report in Form 10B by uploading same in electronic mode - Central Processing Centre denied exemption under section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay in filing form 10B, and Commissioner (Appeals) did not have any power under section 119(2)(b) to condone delay in filing Form 10B. Thus, Commissioner (Appeals) dismissed assessee's appeal holding that assessee had remedy before jurisdictional Commissioner/ Pr. Commissioner/Director of Income-tax for condoning delay in filing Form B and claiming benefit of section 11. It was noted that assessee was well aware that there was a delay in filing Form 10B, however assessee seemed to have not made any application for condonation of delay in filing Form 10B before concerned Pr. Commissioner/Commissioner/Director of Income-tax as provided under section 119(2)(b). Whether there was no infirmity in order passed by Commissioner (Appeals)-hold, Ye