BAGLI PRAGATI SAMITI,INDORE vs. DLC-WX-(267)(4), INCOME TAX DEPARTMENT, UJJAIN

ITA 982/IND/2025Status: DisposedITAT Indore08 May 2026AY 2018-201915 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing the Audit Report (Form 10B) is a procedural lapse and should not lead to the denial of exemption under Section 11/12, especially when the report was filed before the AO's intimation. The matter was restored to the AO for recomputation of income and allowing exemption.

What were the facts?

The assessee, a charitable institution registered under Section 12A, filed its return of income for AY 2018-19, inadvertently selecting Section 10(23C)(v) instead of claiming exemption under Section 11/12. The Audit Report (Form 10B) was filed belatedly. The AO processed the return under Section 143(1) and denied exemption due to the delayed filing of the audit report.

What were the issues?

Whether the delay in filing the Audit Report (Form 10B) can disentitle a charitable institution from claiming exemption under Sections 11/12, and if the assessment is considered pending during appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 143(1),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Hitesh Chimnani & Ms. Komal Wadhwani
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 27.04.2026Pronounced: 08.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 27.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Kolkata [“Ld. CIT(A)”], which in turn arises out of intimation of assessment dated 26.09.2019 passed by learned CPC, Bengaluru [“Ld. AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).

Bagli Pragati Samiti ITA No. 982/Ind/2025 – AY 2018-19

2.

The registry has informed that the present appeal is delayed by 159

days and therefore time-barred. The assesse

The order continues below.

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