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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
These two appeals are filed by the Assessee against the order of CIT(A)/Addl./JCIT(A), Thiruvananthapuram, dated 05.01.2026 and 06.01.2026 for the Assessment Years 2020-21 and 20221-22, respectively.
By this common order, we propose to decide both the appeals together as factual matrix in both the appeals is identical. For the sake of convenience in deciding appeals, ITA No. 3616/Del/2026 is taken as lead case.
Shri Sushant Kumar Shrivastava, appearing on behalf of the assessee submits that the assessee is registered u/s 10(23C)(ii) of the Income Tax, 1961 (hereinafter referred to as ‘the Act’). The assessee claimed exemption u/s 10(23)(iiiad) off the Act. The return of income was processed u/s 143(1) of the Act. While processing return of income CPC did not allow exemption u/s 10(23C) of the Act. To claim the benefit of exemption the assessee furnished Audit Report in Form No. 10BB on 02.11.2020 along with the return of income. The CPC disallowed assessee’s claim on the ground that Form 10BB was not filed one month prior to date of filing return of income. The ld. AR submits that the case of assessee is covered by decision of Hon’ble High Court. It was further submitted that intimation u/s 143(1) was sent to the email ID of the assessee’s erstwhile tax consultant. Consequently, the assessee was not aware of the said intimation. The ld. AR submits that since the assessee has already furnished Form 10BB in compliance of provisions of the Act, the exemption claimed u/s 10(23C) be allowed.
Shri Om Prakash, representing the department submitted that the issue requires verification. The CIT(A) has already remanded the matter to AO for verification. The ld. DR stated that he has no objection if the matter isrestored to the file of CIT(A) or AO for fresh adjudication in accordance with law.
Both sides heard. On perusal of the impugned order, we find that the ld. CIT(A) has not adjudicated the grounds raised by the assessee on merits and has merely directed the Assessing Officer to verify the Forms filed by the assessee and provide relief in accordance with law. Considering facts of the case, I am of considered opinion that Form 10BB filed requires verification. I concur with findings of the CIT(A) in restoring the matter to the AO. The AO shall take cognizance of Form 10BB if already filed by the assessee and shall make de to the assessee, in accordance with law.
Both sides are unanimous in stating that the facts in appeal of the assessee for A.Y. 2021-22 are identical to facts in A.Y. 2020-21. In light of this undisputed fact, the findings given in appeal of the assessee for A.Y. 2020-21 would mutatis mutandis apply to A.Y. 2021-22. For parity of reason appeal for A.Y. 2021-22 is allowed for statistical purposes.
In the result, appeals of the assessee in ITA Nos. 3616 & 3617/Del/2026 are allowed for statistical purpose.