SHRI SHRADHANAND BAL VANITAASHRAM SOEIETY,DEHRADUN vs. I T O , EXEMPTION, DEHRADUN, DEHRADUN

PDF · subscribers
ITA 32/DDN/2026Status: DisposedITAT Dehradun05 June 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of Form 10B is directory in nature. Delay in filing should not deprive the assessee of exemption, especially when the claim is not incorrect.

What were the facts?

The assessee filed Form 10B beyond the due date due to the illness of the person in charge of accounts. The lower authorities denied exemption under Sections 11/12A of the Act despite the assessee being registered under Section 12AA.

What were the issues?

Whether delay in filing Form 10B can lead to denial of exemption under Sections 11/12A, and if the filing requirement is mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH “SMC’’ : DEHRADUN

Before: SH. YOGESH KUMAR US & SH. MANISH AGARWALSHRI SHARDHANAND BAL

Hearing: 12/03/2026Pronounced: 05/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH “SMC’’ : DEHRADUN)

BEFORE SH. YOGESH KUMAR US, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.32/DDN/2026 (AY 2017-18) SHRI SHARDHANAND BAL Vs. INCOME TAX OFFICER, VANITA ASHRAM SOCIETY, EXEMPTION, DEHRADUN C/O MATTA GARG & CO., INCOME TAX OFFICE, 15, ASTLEY HALL, 13, SUBHASH ROAD, DEHRADUN DEHRADUN, UTTRAKHAND UTTRAKHAND {PAN: AACAS8827J) (APPELLANT) (RESPONDENT)

Appellant by Sh. S.K. Matta, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of hearing: 12/03/2026 Date of Pronouncement: 05/06/2026

ORDER PER MANISH AGARWAL, AM : This appeal filed by the Assessee is directed against the order of the Ld. Addl/JCIT(A)-1, Visakhapatnam [hereinafter referred to as “CIT(A)”] dated 24.12.2025 arising out the intimation / order of the ITO, Exemption Ward, Dehradun u/s. 154 of the Act dated 10.6.2024 for the assessment year 2017-18.

2.

The solitary ground of appeal is with respect to non-disallowing exemption u/s. 11/12A of the Act as it had filed Form 10B beyond the due date prescribed under the Act.

3.

Heard both the parties and perused the material on record. It is observed that assessee has filed Form 10B on 29.3.2018 whereas the due date of filing the Form 10Bwas on or before 07.10.2017. Reasons given for the delay was that the person in-charge who was looking after the accounts and audit was fallen seriously ill and thus the same could not be done within the stipulated time period. The assessee also filed affidavit of the said person and his medical reports. However, the lower authorities have not accepted the contention of the assessee and denied the exemption available, though the assessee is duly registered under 12A of the Act, in terms of the Certificate issued by the CIT, Dehradun dated 23.9.2008 u/s. 12AA of the Act. It is observed that the provisions of filing of Audit Report u/s. 10B is directory in nature and merely it is not filed within the stipulated time, the assessee should not be deprived benefit, otherwise, more particularly, when the claim of the assessee was not found incorrect. We find that on similar facts and circumstances, the Cochin Bench of the Tribunal in the case of Isa Viswa Pranjnana Trust vs. DCIT (E) in ITA No. 177/Coch/2025 (AY 2017-18) by placing the reliance of the decision of the same bench in the case of M/s Ammini

Foundation vs. DCIT in ITA No. 695/Coch/2022 vide order dated 28.10.2022 has allowed the exemption u/s. 11. Thus, by respectfully following the aforesaid precedents, we are of the considered view that the delay in filing the Form 10B is purely on directory in nature and therefore, the CPC as well as CIT(E)’s action in denying the benefit of section 11 and 12 is not valid in law and accordingly, we direct the AO/CPC, Bangalore to amend his intimation/order accordingly. Accordingly, the ground raised by the assessee is allowed.

4.

In the result, appeal of the assessee is allowed.

Order pronounced in the Open Court on 05.06.2026.

Sd/- Sd/- (YOGESH KUMAR US) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER SR Bhatnagar Date: 05.06.2026

More judgments on Section 11

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

Recent GST High Court judgments

Search GST case law →