Held that it is mandatory on part of assessee to file Form 10 manually with jurisdictional Assessing Officer, though not electronically before due date of filing of return of income. As per CBDT Circular No. 7/2018 dated 20-12-2018, Commissioner could condone delay in filing Form 10 electronically with department but could not exempt assessee from filing said Form manually with jurisdictional Assessing Officer. Denial of exemption was up held. Whether the adjustment in intimation was justified or not additional ground was not admitted by the CIT (A) hence dismissed as not emanating from the order. (AY. 2015-16)
Navodaya Education Trust. v. DCIT (2021) 190 ITD 829 (Bang.)(Trib.)
S. 11 : Property held for charitable purposes-Accumulation of income-Filing of form no 10 manually before jurisdictional officer is mandatory-As per CBDT Circular No. 7/2018, dated 20-12-2018, Commissioner could condone delay in filing Form 10 electronically with department but could not exempt assessee from filing said Form manually with jurisdictional Assessing Officer-Additional ground was dismissed-Denial exemption was upheld [S. 139 (1), 143(1), 154, Rule,17, Form No 10]