VIDARBHA MAHAROGI SEVA MANDAL ,AMRAVATI vs. INCOME TAX OFFICER(EXEMPTION) WARD -2,NAGPUR, NAGPUR

ITA 582/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2016-20173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that filing Form 10B is a procedural requirement with a directory timeline. The audit was completed on time and Form 10B was filed during the assessment.

What were the facts?

The assessee, Vidarbha Maharogi Seva Mandal, was denied the benefit of Section 11 of the Income Tax Act due to a delay in filing Form 10B. This denial was upheld by the CIT(A).

What were the issues?

Whether delay in filing Form 10B can lead to denial of exemption under Section 11, and if the timeline for filing Form 10B is mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 11,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Bhavesh Moriyani, Adv
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 15.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals) Addl./JCIT (A) Indore, dated 12/08/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2016-17. 2. On hearing both the sides, we find that the assessment order has been passed by denying assessee the benefit of Section 11 of the Income Tax Act, 1961 for the reason that there was a delay in filing of Form 10B and the same has been sustained by Ld. CIT(A).

3.

Though Ld. DR has heavily relied the impugned orders, we find that the audit was completed in the due time and during the assessment, the Form 10B was also file

The order continues below.

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