INDIAN MEDICAL ASSOCITION PUNE BRANCH,PUNE vs. EXEMPTION WARD 1(1) PUNE, PUNE

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ITA 3171/PUN/2025Status: DisposedITAT Pune22 May 2026AY 2023-243 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had filed Form 10B within the extended due date granted by the CBDT. Therefore, the denial of exemption by the CPC was erroneous.

What were the facts?

The assessee, Indian Medical Association Pune Branch, claimed exemption under Section 11 of the Income Tax Act. The CPC denied this exemption because Form 10B was allegedly not filed within the statutory time limit.

What were the issues?

Whether the denial of exemption under Section 11 was justified when Form 10B was filed within the extended due date as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 250,Section 139(1),Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Nikhil Pathak
For Respondent: Shri Bharat Andhale, Addl.CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 3171/PUN/2025 Assessment Year : 2023-24 Indian Medical Association Pune CIT(Exemptions), Branch, Ward-1(1), Pune 992, IMA House, Tilak Road, vs. Shukrawar Peth, Pune-411002. PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil Pathak Revenue by : Shri Bharat Andhale, Addl.CIT-DR (Virtual) Date of hearing : 21-04-2026 Date of pronouncement : 22-05-2026 आदेश /ORDER PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee, Indian Medical Association, Pune Branch, against the order of the ADDL/JCIT(A), passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY. 2023-24 on 19-11-2025, emanating from the Order u/s. 143(1) of the Act, passed by the Centralized Processing Centre, Bengaluru on 20-12-2024, disallowing assessee’s claim for exemption u/s. 11 of the Act.

2.

Submission of Ld.AR:

The Ld.AR filed a paper book. Ld.AR submitted that CPC had denied benefit of exemption u/s. 11 of the Act to the assessee on the ground that Form No. 10B was not filed by the assessee within the statutory time limit. Ld.AR submitted that CPC has erred as assessee had filed Form No. 10B within the extended time granted by the CBDT. Ld.AR submitted that assessee had filed Form No.10B on 23-03-2024, whereas CBDT vide its order dt. 07-10-2024 had extended the due date for filing Form No. 10B and 10BB to 10-11-2024. Thus, assessee had filed Form No.10B within the statutory time limit. Ld.AR invited our attention to the paper book,

ITA No. 3171/PUN/2025

wherein assessee has enclosed copy of Form No.10B. Ld.AR submitted that assessee has also filed Form No.10BB on 27-10-2023 for AY. 2023- 24, which was within the time allowed under the statute. Ld.AR submitted that assessee had filed return of income on 29-11-2023 and due date of filing return of income was 30-11-2023. Thus, return of income was filed within the time. Ld.AR submitted that assessee had claimed benefit of exemption u/s. 11 of the Act in the return of income.

3.

Submission of Ld.DR: Ld.DR relied on the order of the CPC and the Ld.CIT(A).

4.

Findings and Analysis: We have heard both the parties and perused the records. Assessee is a charitable trust duly registered u/s. 12A of the Act. Assessee had filed return of income on 29-11-2023 u/s. 139(1) of the Act within the statutory time limit. Assessee had claimed exemption u/s. 11 of the Act. We have studied the order u/s. 143(1) of the Act and observed that CPC had denied benefit of exemption u/s. 11 of the Act on the ground that Form No.10B was not filed within the time. We have also noted that Addl.CIT(A) in the order u/s. 250 of the Act has mentioned as under:

Quote “In view of this settled legal position, the exemption u/s. 11 cannot be allowed when Form 10B has not been filed within the due date u/s. 139(1). Accordingly, the delay in filing of Form 10B disentitle the appellant from claiming exemption u/s. 11/12.” Un Quote

4.1. Thus, the assessee was denied benefit of exemption u/s.11 of the Act only on the ground that Form No. 10B was not filed within the statutory time limit. However, it is observed that assessee had filed Form No.10B on 23-03-2024 for AY. 2023-24. The CBDT vide its order F.No. 173/118/2024-ITA-1, dt. 07-10-2024 had extended the date to 10-11- 2024 for filing Form No. 10B/10BB for AY. 2023-24. The relevant paragraph of the CBDT order is as under:

Quote“3. On consideration of the matter, with a view to avoid genuine hardship to those trusts/institutions/funds, for which the date of 3 1 st March, 2024 was prescribed to furnish the audit report in the applicable Form No. 10B/10BB, by the above mentioned Circular No. 02/2024 dated 05.03.2024, the CBDT in exercise of the powers conferred under section 119 of the Act, hereby further allows such trusts / institutions/ funds to furnish

ITA No. 3171/PUN/2025

such audit report in the applicable Form No. 10B /10BB on or before 10th November, 2024.” Unquote 4.2. We have verified that the assessee had fulfilled the conditions mentioned in Circular No. 2/2024. Therefore, as per the CBDT order dt. 07-10-2024, the due date for filing Form No.10B was 10-11-2024 for AY. 2023-24 and assessee had filed Form No. 10B on 23-03-2024. Accordingly, assessee had filed the Form No.10B within the statutory time limit. Hence, CPC has erred in not granting exemption u/s. 11 of the Act to the assessee. Accordingly, we direct the AO & CPC to allow exemption u/s. 11 of the Act to the assessee. Accordingly, the grounds of appeal raised by the assessee are allowed.

5.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open Court on 22nd May, 2026

Sd/- Sd/- (ASTHA CHANDRA) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 22-05-2026 TNMM आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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