SUD EDUCATION TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

ITA 403/SRT/2025Status: DisposedITAT Surat05 August 2026AY 2020-216 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have condoned the delay in filing Form 10B, following the jurisdictional High Court's decision. The Assessing Officer is directed to consider Form 10B and grant benefits accordingly.

What were the facts?

The assessee, an educational trust, claimed exemption under Section 11. The return was processed by CPC, Bengaluru, which disallowed the exemption due to the late filing of Form 10A and Form 10B. The CIT(A) dismissed the appeal on grounds of delay in filing Form 10B.

What were the issues?

Whether the delay in filing Form 10B for claiming exemption under Section 11 can be condoned by the appellate authorities, and whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1)(a),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Ms. Chaitali Shah, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 16.06.2026Pronounced: 05.08.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A) [in short “CIT(A)”], Ludhiana dated 27.02.2025 for the Assessment Year (in short “AY”) 2020-21. 2. The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer (Central Processing Centre, Bengaluru) in passing the order without any proper opportunity of being he

The order continues below.

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