UJWALA RURAL DEVELOPMENT SERVICE SOCIETY,BIJAPUR vs. ITO, EXEMPTION WARD 1, KALBURGI

ITA 1034/BANG/2026Status: DisposedITAT Bangalore18 September 2026AY 2021-227 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing Form 10B, following various High Court judgments that have taken a similar view. The issue was restored to the Assessing Officer to verify the claim on merits.

What were the facts?

The assessee, a charitable society, claimed exemption under sections 11 and 12 of the Income Tax Act for AY 2021-22. The exemption was denied by the CPC because the audit report in Form 10B was filed along with the return of income, beyond the prescribed due date.

What were the issues?

Whether the delay in filing the audit report in Form 10B can be condoned, and if so, whether the assessee should be denied exemption under Section 11 of the Act.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A(1)(b),Section 139(1),Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 22.01.2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals), Agra, [“learned Addl./Joint CIT(A)”], for t

The order continues below.

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