INCOME TAX OFFICER(EXEMPTION), AAYAKAR BHAWAN vs. ANJUMAN ISLAMIA TRUST, ANJUMAN ISLAMIA SCHOOL

ITA 165/JAB/2024Status: DisposedITAT Jabalpur19 August 2026AY 2022-2313 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the audit report in Form 10B was obtained and filed by the auditor within the prescribed time. The delay in acceptance/approval of the report was considered a procedural lapse, not a substantive failure that would disentitle the assessee from claiming exemption.

What were the facts?

The assessee trust filed its return of income claiming exemption under Section 11. The exemption was denied by the CPC under Section 143(1) due to the belated filing of the audit report in Form 10B. The CIT(A) allowed the exemption, holding that Form 10B was filed within the due date for filing the return.

What were the issues?

Whether the belated acceptance/approval of Form 10B, which was otherwise filed within the due date by the auditor, disentitles the assessee from claiming exemption under Section 11 and 12 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A(1)(b),Section 143(1),Section 139(1),Section 139(4A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr H. S. Modh [‘Ld. AR’]
For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 19/08/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2024- 25/1068763813(1) dt. 18/09/2024 passed by the Addl./Jnt. Commissioner of Income Tax, Appeal-5, Chennai [‘Ld. CIT(A)/NFAC’] u/s 250 of the Income Tax Act [‘the Act’] for assessment year 2022-23 [‘AY’] is challenged by the Revenue u/s 253(2) of the Act on the following grounds;

ITAT-Jabalpur ITO(E) Vs Anjuman Islamia Trust ITA No. 165/JAB/2024 AY: 2022-23

1.

Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in observing that the assessee filed the Form 10B on 29/09/2022 whereas the assessee has actually filed the form 10B on 07/11/2022 as evide

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 →

Recent GST High Court judgments

Search GST case law →