CHETNA,SECTOR-C vs. ASSISTANT DIRECTOR OF INCOME TAX, RAM TIRATH MARG

ITA 355/LKW/2026Status: DisposedITAT Lucknow25 May 2026AY 2019-208 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee, being a registered charitable trust, was entitled to exemption under section 11. The inadvertent filing of the return in the status of a company, without issuing a notice under section 139(9), was a defect that should have been addressed. The exemption could not be denied solely due to this incorrect entry.

What were the facts?

The assessee, a charitable trust registered under section 12A, filed its return of income for AY 2019-20 in the status of a company. The CPC computed tax at 30% on surplus, disallowing exemption. The assessee's rectification application was rejected, and the CIT(A) dismissed its appeal.

What were the issues?

Whether exemption under Section 11 could be denied due to an incorrect filing status in the return, without issuing a notice for rectification. Whether the timely filing of Form 10B was a mandatory pre-condition for exemption.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139(1),Section 139(9),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 11.05.2026Pronounced: 25.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. Addl /JCIT-3 (Appeals) Ahmedabad under section 250 of the Income Tax Act, 1961 dated 16.01.2026, wherein the ld. First Appellate Authority has dismissed the appeal of the assessee against the order passed by the CPC under section 154 of the Act for the A.Y. 2019-20, passed on 14.02.2024. The grounds of appeal are as under:- “1. That the learned Commissioner of Income tax (Appeals) has erred in confirming the order passed by the Assessing Officer without considering the facts of the case.

2.

That the learned Commissioner of income tax (Appeals) has wrongly rejected the exemption u/s 12A saying that there was no valid and timely submitted form 10B and form no 10 on record, even

The order continues below.

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