SMT. CHOUTHI BAI AGRAWAL DHARMIK AVM PARMARTHIK TRUST,SHRI RAM NAGAR vs. OFFICE OF INCOME TAX, EXEMPTION, EXEMPTION WARD INDORE

ITA 17/IND/2026Status: DisposedITAT Indore08 May 2026AY 2014-1515 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee cannot be denied exemption under Section 11/12 for mere delay in filing the audit report, especially when filed before the assessment processing. The matter was remanded to the AO for recomputing the exemption.

What were the facts?

The assessee trust filed its audit report (Form 10B) belatedly for AYs 2014-15 and 2015-16. The CIT(A) dismissed the appeal, holding that it lacked jurisdiction to condone the delay in filing Form 10B, citing an ITAT decision.

What were the issues?

Whether denial of exemption under Section 11/12 solely on the ground of delayed filing of Form 10B is justified, and whether the CIT(A) has the power to condone such delay.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 119(2)(b),Section 143(1)

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 Pranay Goyal, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 04.05.2026Pronounced: 08.05.2026

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

The captioned two (2) appeals for Assessment-Year [“AY”] 2014-15 & 2015- 16 are preferred by same assessee against two (2) separate orders of first- appeal, both dated 31.10.2025 and passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Chandigarh [“Ld. CIT(A)”], which in turn arise out of respective orders of rectification dated 18.05.2023 passed u/s 154 by ITO, Exemption Ward, Indore [“Ld. AO”].

Smt. Chouthi Bai Agrawal Dharmik Avm Parmarthik Trust ITA No. 17 & 18/Ind/2026 – AYs: 2014-15 & 2015-16

2.

Since the underlying facts and controversy between asses

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →