BIHAR SPONGE IRON LTD ,MEERUT vs. DCIT CIRCLE 4 (2) , DELHI

ITA 183/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2018-194 pages
AI SummaryAllowed

What were the facts?

The assessee, an Employees PF Trust, filed its return belatedly for AY 2018-19. The AO rejected its claim for deduction under Section 10(25) of the Act due to the delayed filing of the return.

What did the Tribunal hold?

The Tribunal held that a delay in filing the return cannot be a ground for disallowing exemption under Section 10(25) of the Act. It relied on a previous ITAT Mumbai decision with identical facts.

What were the issues?

Whether the delay in filing the return of income can be a valid reason to deny exemption under Section 10(25) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 10(25),Section 139(1)

AI-generated summary — verify with the full judgment below

Before: SHRIRAMIT KOCHAR

PERMADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 26.09.2023 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 12.02.2020 passed by the ACIT, CPC, Bengaluru

1 /DEL/2026

(hereinafter referred to as ‘the (hereinafter referred to as ‘the ld. AO’) under Section 154 of the Act for

The order continues below.

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