M/S SANJOG CHARITABLE TRUST,BANASHANKARI III STAGE SOUTH BANGALORE vs. INCOME TAX OFFICER EXEMPTIONS WARD 3, BANGALORE, BANGALORE, KARNATAKA

ITA 1674/BANG/2026Status: DisposedITAT Bangalore16 September 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of the audit report in Form 10B is a procedural requirement and that the benefit of exemption cannot be denied solely on the ground of a minor delay. Since the report was filed before the return was processed under Section 143(1), the assessee is entitled to the exemption.

What were the facts?

The assessee, a charitable trust, inadvertently failed to file its audit report in Form 10B along with its return of income. The report was filed the next day, but the exemption under Section 11 was denied due to the delay. The CIT(A) dismissed the appeal, holding that only the jurisdictional CIT could condone such delays.

What were the issues?

Whether denial of exemption under Section 11 is justified for a belated filing of the audit report in Form 10B, when filed before the processing of the return.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 119(2)(b),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI BALAKRISHNAN S. & SHRI SOUNDARARAJAN K.

For Respondent: Shri Pradeep S., Addl. CIT –DR

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of Ld.Addl/JCIT(A) – 1, Guwahati dated 12/02/2026 in respect of the A.Y. 2018-19. 1 M/s. Sanjog Charitable Trust

2.

The brief facts of the case are that the assessee is a charitable trust registered u/s. 12A of the Act. The assessee is mainly engaged in promoting the Indian Classical Music and also d

The order continues below.

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