आदेश / O R D E R

Per B.M. Biyani, A.M.:

The captioned two (2) appeals for Assessment-Year [“AY”] 2014-15 & 2015-16 are preferred by same assessee against two (2) separate orders of first appeal, both dated 31.10.2025 and passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Chandigarh [“Ld. CIT(A)”], which in turn arise out of respective orders of rectification dated 18.05.2023 passed u/s 154 by ITO, Exemption Ward, Indore [“Ld. AO”].

2. Since the underlying facts and controversy between assessee and revenue authorities are identical in these matters, they were heard together and are being disposed by this single order.

3. At first, we re-produce the relevant portion of impugned order passed by Ld. CIT(A) [identical order has been passed by Ld. CIT(A) in both matters]:

“4.3 The appellant's submission has been carefully perused. The appellant had stated that it was registered u/s 12AA of the Act and it did not file Form10B while filing the return of income. The core issue in the instant appeal is delay in filing Form 10B and the appellant had pleaded before the undersigned to give relief and argued that mere delay in submission of Form 10B cannot result in denial of exemptions claimed u/s 11 of the Act. The Hon'ble ITAT Ahmedabad Bench 'SMC' in the case of Association of Indian Panelboard Manufacturer vs. Deputy Commissioner of Income-tax [2022] 143 taxmann.com 418 (Ahmedabad - ITAT)[22-07-2022) had delivered its observation that here there was delay in filing Form No.10B, assessee was required to approach jurisdictional Commissioner/Director of Income-tax to condone delay in filing Form 10B; Commissioner (Appeals) had no power to condone such delay as per section 119(2)(b). The excerpts of the decision is reproduced hereunder: -

"Section 119 of the Income-tax Act, 1961 Central Board of Direct Taxes - Instructions to subordinate authorities (Condonation of delay in filing Form No. 10B) Assessment year 2018-19 Assessee, a charitable institution registered under section 12AA, claimed exemption under section 11 - On filing original retum of income, assessee was communicated by Assessing Officer that assessee 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 No. 10B-On appeal, Commissioner (Appeals) held that Form 10B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273, dated 3-6-1980, 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 108 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)"

5. In light of the above Hon'ble ITAT Ahmedabad Tribunal's decision, the CIT(Appeals) don't have jurisdiction to decide the admittance of form 10B. Therefore, specified authorities would be Pr. CCIT/CCIT/CIT (Exemptions) of the appellant's jurisdiction on the basis of the number of delay in filing the Form 10B. In view of the above facts, the grounds raised by the appellant is dismissed.

6. In the result, the grounds raised by the appellant is dismissed.”

4. Thus, the Ld. CIT(A) has at first noted in Para 4.3 of above order that the core issue in present matter is the delayed filing of Audit Report [Form No. 10B] by assessee. This observation of Ld.