AMERICAN INSTITUTE OF CHEMICAL ENGINEERS INDIA,MUMBAI vs. ITO EXEM. WARD 1(1), MUMBAI, MUMBAI

ITA 5058/MUM/2026Status: DisposedITAT Mumbai17 September 2026AY 2022-2314 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10B is a procedural lapse and not a substantive condition that disentitles the assessee from claiming exemption under Section 11. However, the second ground of disallowance regarding the mismatch with Form 10AC was not adjudicated by the CIT(A).

What were the facts?

The assessee, a charitable institution, claimed exemption under Section 11. The exemption was disallowed by the CPC due to the late filing of Form 10B and a mismatch in particulars with Form 10AC. The CIT(A) upheld the disallowance based on the late filing of Form 10B.

What were the issues?

Whether the delayed filing of Form 10B disentitles the assessee from claiming exemption under Section 11, and whether the mismatch with Form 10AC requires further adjudication.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Samir Vora ( Virtually appear )
For Respondent: Shri Surendra Mohan ( SR. DR.)

PER SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER:

This appeal by the assessee is directed against the order dated 23.03.2026 passed under section 250 of the Income-tax Act, 1961 ["the Act"] by the Ld. Addl./JCIT (Appeals)-3, Chennai [in short, "Ld. CIT(A)"], for Assessment Year 2022-23, whereby the disallowance of exemption claimed under section 11 of the Act to ITA 5058/MUM/2026 American Institute Of Chemical Engineers India

the extent of Rs. 1,02,90,390/- was u

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Latest GST High Court judgments

Search GST case law →