DAULAT RAM KHAN CHARITABLE TRUST ,DELHI vs. ITO,WARD EXEMPTION-1(3), NEW DELHI

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ITA 5963/DEL/2024Status: DisposedITAT Delhi29 May 2025AY 2022-23Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the compliance of filing/uploading Form 10B is a directory, not a mandatory, provision. Therefore, the denial of exemption was set aside.

What were the facts?

The assessee's appeal for AY 2022-23 arose from denial of Section 11 exemption. The denial was based on the assessee failing to file the Form 10B tax audit report by the due date.

What were the issues?

Whether the failure to file the tax audit report (Form 10B) by the due date leads to denial of exemption under Section 11.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 29.05.2025Pronounced: 29.05.2025

Asstt. Year : 2022-23 Daulat Ram Khan Charitable Trust Vs Income Tax Officer, A-87, Okhla Industrial Area, Phase- Exemption Ward-1(3), II, Tehkhand, South East Delhi, New Delhi-110001 Okhla Industrial Esate, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAATD5991M Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 29.05.2025 Date of Pronouncement: 29.05.2025 ORDER

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”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

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 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.

5.

This assessee’s appeal is allowed. Order Pronounced in the Open Court on 29/05/2025.

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