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| The Tax Publishers2020 TaxPub(DT) 1003 (Karn-HC) INCOME TAX ACT, 1961
Section 11
Order rejecting assessee's claim for exemption under section 11(2), on grounds that it had not uploaded Form-10 by e-filing, was faultsome inasmuch as, claim was related to relevant assessment year (2015-16) when e-filing was not even prescribed.
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Charitable trusts - Exemption under section 11 - E-filing not prescribed during relevant year -
Assessee-trust claiming to be registered under section 12A(a) suffered disallowance of amount of accumulation made under sections 11(2) and 11(1)(a). It applied in Form-10 seeking exemption, which was rejected on allegation that it was not e-filed despite shift from manual to e-filing. Further, application for condonation of delay was made belatedly i.e., long after filing of Form-10. Held: Form-10 seeking exemption under section 11(2) was filed on 31-3-2016 and application seeking condonation of delay was filed on 6-9-2018. It is a settled principle of law that when claim is made belatedly, it is open to claimant to offer explanation for the delay so brooked, subsequent to making claim. Thus, purported ground mentioned in order for rejecting assessee's claim for exemption under section 11(2) that he had not uploaded Form-10 by e-filing was fault some inasmuch as, claim related to assessment year 2015-16 when e-filing was not prescribed. Order having been quashed, matter was remitted back to answering respondents for consideration afresh, within stipulated period.
REFERRED : State of Karnataka v. Nagappa [C.R.P. No. 3947 of 1984, dt. 28-6-1985]
FAVOUR : In assessee's favour(by way of remand)
A.Y. :
IN THE KARNATAKA HIGH COURT
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