JUSTICE GOPAL SINGH PUBLIC CHARITABLE TRUST,DELHI vs. ITO (E) WARD 1 (4), NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3482/Del/2026 Assessment Year: 2021-22 Justice Gopal Singh Public Vs. Income Tax Officer (E), Charitable Trust, New Delhi A-10, Neeti Bagh, New Delhi – 110049 PAN: AAATJ6241L (Appellant) (Respondent) Assessee by Ms. Vandana, CA Department by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 06.08.2026 Date of pronouncement 06.08.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/APL/S/250/2025-26/1084432894(1), dated 143(1) involving proceedings under section 143(1) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It emerges at the outset that the assessee/appellant is aggrieved against both the learned lower authorities’ respective

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section 143(1) processing dated 23.08.2022 as well as the CIT(A)’s lower appellate discussion, inter alia, denying section 11 exemption for the reason(s) that it had filed its return along Form 10B on 30.03.2022 i.e. beyond the “due” date thereof falling on 15.02.2022; and, therefore, holding it as not entitled for the aforesaid relief. 3. That being the case, we find no reason to sustain the Revenue’s stand supporting the same. We wish to make it clear that the instant issue has already been settled in CIT vs. Xavier Kelavani Mandal (P.) Ltd., [2014] 41 taxmann.com 184 (Guj.) that Form 10B compliance in such an instance is directory than mandatory in nature. We thus accept the assessee’s instant sole substantive ground and direct the learned Assessing Officer to frame his consequential computation as per law after verification of all the relevant facts. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 6th August, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th August, 2026. RK/- Copy forwarded to: 1. Appellant 2 | P a g e

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