Addition on Sole Ground of failure to Upload Audit Report Electronically is Invalid: ITAT allows Fresh Adjudication [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the addition cannot be made solely on the basis of failure on the part of the assessee to upload the audit report electronically.

The assessee, DSOB Class of 64 Charitable Trust,filed its return of income electronically on 31.8.2018 declaring total income at Rs. NIL. Before the Tribunal, the assessee claimed that the addition was made on account of the non-furnishing of the audit report in form 10B through electronic mode.

On first appeal, the Commissioner of Income Tax (Appeals) upheld the addition.

Allowing relief to the assessee, Shri Kul Bharat, Judicial Member has observed that “From the above finding of learned CIT(Appeals)it is clear that learned CIT(Appeals) has not adverted to the submissions of the assessee. The appeal was dismissed merely on the ground that the assessee failed to furnish audit report electronically. It is seen that there was a delay of six days in uploading the audit report. The Audit Report was available even before the impugned order u/s 143(1) of the Act was passed. Therefore, in my considered view the adjustment made by the Assessing was not justified without giving proper opportunity of hearing. I order accordingly. Grounds raised by the assessee are allowed. The Assessing Officer is directed to delete the addition.”

To Read the full text of the Order CLICK HERE

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