DAULAT RAM KHAN CHARITABLE TRUST ,DELHI vs. ITO,WARD EXEMPTION-1(3), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2022-23, arises against the Addl./JCIT(A)-7, Kolkata’s DIN & order No.
ITBA/APL/S/250/2024-25/1070051193(1) dated 30.10.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short
“the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
A perusal of the instant assessee’s appeal file indicates at the outset that both the learned lower authorities have denied it section 11 exemption for the precise reason that it had failed to file/upload the prescribed Form 10B tax audit report on or before the “due” date of filing such return on 31.10.2022. Daulat Ram Khan Charitable Trust 2 There is no dispute between the parties that the assessee had belatedly uploaded the same on 28.09.2022 i.e. much before the CPC “processing” denying it’s claim dated 28.03.2023. 4. Faced with this situation, I hereby quote CIT Vs. Xavier Kelavani Mandal (P.) Ltd. (2014) 41 taxmann.com 184 (Guj.) settling the issue in assessee’s favour and against the department that the foregoing compliance of filing/uploading Form 10B is directory than a mandatory provision in nature. I accordingly accept the assessee’s instant sole substantive ground and direct the learned assessing authority to frame it’s computation in very terms.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 29/05/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 29/05/2025
*Subodh Kumar, Sr. PS*