PUSHPA BITAN FRIENDSHIP SOCIETY,KOLKATA vs. ITO, WARD 1(4), EXEMPTION, KOLKATA, KOLKATA

ITA 2454/KOL/2026Status: DisposedITAT Kolkata18 September 2026AY 2020-20217 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, holding that the filing of Form 10B is a procedural and directory requirement. The Tribunal set aside the orders of the lower authorities and remitted the matter back to the AO for fresh consideration.

What were the facts?

The assessee society's appeal was delayed by 801 days due to the demise of its treasurer. The society's claim for exemption under Section 11 was denied by the AO and CIT(A) due to a two-day delay in filing the audit report in Form 10B.

What were the issues?

Whether the denial of exemption under Section 11 for a minor delay in filing Form 10B is justified, and if the filing of Form 10B is a mandatory or directory requirement.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1 Chandigarh [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2020-21 dated 20.02.2024. ITA No(s). 2454/KOL/2026 Assessment Year(s) 2020-21 Pushpa Bitan Friendship Society.

1.

1 The Registry h

The order continues below.

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