KHUSHALDAS J MEHTA KSHAYA NIVARAN HOSPITAL,BHAVNAGAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, BARODA, BARODA

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ITA 197/AHD/2026Status: DisposedITAT Ahmedabad02 September 2026AY 2017-184 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that since the delay in filing Form No. 10 was subsequently condoned by the CIT(Exemptions), the sole basis for denying the benefit of Section 11(2) no longer survived. Therefore, the addition made by the Assessing Officer was deleted.

What were the facts?

The assessee, a charitable trust, claimed accumulation of income under Section 11(2) of the Income Tax Act. The benefit was denied by the Assessing Officer solely because Form No. 10 was not filed within the prescribed time.

What were the issues?

Whether the denial of the benefit of Section 11(2) for delayed filing of Form No. 10 is justified when the delay is subsequently condoned.

Which sections of the Income-tax Act were involved?

Section 11(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, C” BENCH, AHMEDABAD

आदेशक��ितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent. 3. संबंिधतआयकरआयु�/ Concerned CIT 4. आयकरआयु�(अपील) / The CIT(A) 5. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड�फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, अहमदाबाद / ITAT, Ahmedabad

ITA No.197/AHD/2026 Assessment Year2017-2018

Sr. No. Details Date Initials Designation 1 Typed/Dictated directly on PC Sr.PS/PS 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed before JM/AM the Second Member 4 Draft discussed/approved by JM/AM Second Member 5 Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6 Order pronouncement on Sr.PS/PS 7 File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date on which file goes to the AR 10 Date of Dispatch of order

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