THE ASSEMBLY OF GOD CHURCH SCHOOL,PURULIA vs. I.T.O., WARD - 2(1), EXEMPTION,, DURGAPUR

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ITA 615/KOL/2026Status: DisposedITAT Kolkata09 July 2026AY 2022-20239 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that filing Form 10B is a procedural and directory requirement, not mandatory. Since the assessee substantially complied by uploading the report before the due date and faced technical glitches, the exemption could not be denied.

What were the facts?

The assessee claimed exemption under Section 11, but the CPC disallowed it due to alleged non-compliance with filing Form 10B. The assessee argued that Form 10B was uploaded on time but faced technical issues with portal acceptance, preventing its visibility.

What were the issues?

Whether denial of exemption under Section 11 is justified due to technical issues in filing Form 10B, and if such filing is mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH AT KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 615/KOL/2026 Assessment Year(s) 2022-23 The Assembly of God Church I.T.O., Ward-2(1), School Vs. Exemption, Durgapur (Appellant) (Respondent) PAN: AAALT0527F Appearances: Assessee represented by : Miraj D Shah, AR. Department represented by : Sanjib Kumar Paul, Addl. Sr. DR. Date of concluding the hearing : 30.06.2026 Date of pronouncing the order : 09.07.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/JCIT(A)-Panaji [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2022-23 dated 10.12.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Hon'ble Addl/Jt Commissioner of Income Tax (Appeals) erred both in law and on facts in confirming the addition made by the Learned Assessing Officer without proper verification of the records and merely relying upon a mechanically passed order by the Centralized Processing Centre (CPC).

9.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 9th July, 2026. Sd/- Sd/- [Pradip Kumar Choubey] [Rakesh Mishra] Judicial Member Accountant Member Dated: 09.07.2026 Bidhan (Sr. P.S.)

Assistant Registrar ITAT, Kolkata Benches Kolkata

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