Dear Sir / Madam,

Please refer to letter dated: Nil of Sushrutha Arogya Pratistana PAN: AAHAS8977Q requesting for rectification u/s 154 of the Income Tax Act.

The Trust Sushrutha Arogya Pratistana PAN: AAHAS8977Q has filed the return of income for the AY 2023-24 claiming exemption u/s 11 of the Income Tax Act. The Trust was required to file the Audit Report in Form 10BB. However, the trust has not filed the Audit Report. In this connection a communication dated: 09/12/2023 was sent proposing the Prima Facie Adjustments (PFA) u/s 143(1)(a) of the Income Tax Act. Accordingly, an Intimation u/s 143(1) was also issued after making the prima facie adjustments in accordance with the provisions of section 13(10) of the Income Tax Act.

The powers of condonation of delay in filing Audit Report in Form 10B / 10BB are vested with the jurisdictional Pr. Commissioner of Income Tax / Commissioner of Income Tax / Pr. Chief Commissioner of Income / Chief Commissioner of Income Tax in terms of Circular No. 16/2024 dated: 18th November 2024. In this connection, this is to inform that the Trust/Institution may e-file the Audit Report in applicable Form and may file an application before the appropriate authority for condonation of delay in filing Audit Report. Once delay is condoned, the Jurisdictional Assessing Officer may be requested for giving effect to the order of condonation.

This is for your information.

Regards,
Centralised Processing Center,
Income Tax Department
Bengaluru