NAND KISHORE SHRIKISHAN DASS BARATHI CHARITABLE TRUST,NEW DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(4), CIVIC CENTRE

PDF · subscribers
ITA 1756/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2022-233 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that filing of Form 10B is a procedural requirement and should be accepted if filed before the expiry of the limitation period for assessment. The delay was condoned.

What were the facts?

The assessee trust's claim for exemption under Section 11 was rejected due to delayed filing of Form 10B. The assessee appealed the order of the CIT(A) who had failed to condone the delay.

What were the issues?

Whether the delay in filing Form 10B should be condoned and the exemption claim considered. Whether delayed filing of Form 10B is a fatal procedural defect.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHIShrikishanDasBarathi

For Appellant: Adv. Ms. KashishHarwani, Adv
Hearing: 07.07.2026Pronounced: 10.07.2026

P a g e | 1 ITA No.1756/Del/2026 Nand Kishore Shrikishan Das Barathi Charitabel Trust (AY: 2022-23) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

ITA No.1756/Del/2026 (Assessment Year: 2022-23)

Nand Kishore Vs. ITO, Ward Exemp 2(4) ShrikishanDasBarathi Jawaharlal Nehru Marg, Charitable Trust, A-88, Minto Road Area Phase-1, Ashok Vihar, New Delhi – 110002 North West Delhi – 110052 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AADTN5136D Appellant .. Respondent Appellant by : Sh. SakshamSinghal, Adv. Ms. KashishHarwani, Adv. Respondent by : Sh. Balkrishan Gopal, Sr. DR Date of Hearing 07.07.2026 Date of Pronouncement 10.07.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 21.01.2026 of the Ld. Addl/JCIT(A) Kolkata (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/S/250/2025-26/1085017444(1) arising out of the

P a g e | 2 ITA No.1756/Del/2026 Nand Kishore Shrikishan Das Barathi Charitabel Trust (AY: 2022-23) intimationorder dated 04.04.2023 u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by CPC, for AY: 2022-23.

2.

On hearing both sides we find that while passing impugned order assessee’s claim have been rejected for the reason of delayed filing of Form 10B while it is now settled that filing of Form 10B is a procedural requirement and once filed before the expiry of period of limitation for completion of assessment proceedings the same should be accepted. Reliance for same is placed on M/s. Shilparamam Arts, Crafts and Cultural Society, Hyderabad v. Asst. CIT, WP No. 31360 of 2023 dated 24.11.2023, Hon’ble Telangana High Court • SLP dismissed by Hon’ble Supreme Court vide SLP No. 34100/2025 dated 04.08.2025 • CIT v. Xavier Kelavani Mandal Pvt. Ltd., 2012:GUJHC:26224-DB • Delhi Brotherhood Society v. ITO, ITA No. 3382/Del/2024 dt. 16.05.2025, ITAT Delhi • Puran Chand Arora Charitable Trust v. ITO, ITA 625/DEL/2024 dt.22.01.2025, ITAT Delhi • Earthing Trust v ITO, ITA 882/Del/2024 dt. 10.01.2025, ITAT Delhi • Shakuntalam Bal Vikas Society v. ITO, ITA 3506/Del/2023 dt. 27.08.2024, ITAT Delhi • Bhagwant Kishore Memorial Educational Society, v. ITO, ITA 3657/Del/2023 dt. 14.08.2024, ITAT Delhi

P a g e | 3 ITA No.1756/Del/2026 Nand Kishore Shrikishan Das Barathi Charitabel Trust (AY: 2022-23) 3. However, ld. CIT(A) has failed to condone the delay and therefore, we are inclined to allow grounds No. 4 and the appeal of assesse is allowed for statistical purposes. The issue on merits are restored to the files of ld. AO to take into consideration the Form 10B and claim of exemption u/s 11 of the Act, and pass an order afresh

Order pronounced in the open court on 10.07.2026

Sd/- Sd/- (Sanjay Awathi) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 10.07.2026 Rohit, Sr. PS

More judgments on Section 11

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

Recent GST High Court judgments

Search GST case law →