What did the Tribunal hold?

The Tribunal held that CBDT Circular No. 16/2023 extended the due date for filing Form 10BB to 30.11.2023. Since the assessee filed Form 10BB on 19.10.2023, which was within the extended due date, the intimation under Section 143(1) was erroneous.

The assessee trust filed its return of income for AY 2023-24 and Form 10BB on 04.11.2023 and 19.10.2023 respectively. The return was processed under Section 143(1) where the application of income was denied due to the audit report being filed late.

What were the issues?

Whether the denial of application of income under Section 143(1) was justified when Form 10BB was filed within the extended due date as per CBDT circular.

Sri Dattatreya Sai Ashram Trust… vs ITO | s.143(1) | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri S. K. Sarangi, AR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 27.05.2026Pronounced: 27.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.180/CTK/2026 Assessment Year: 2023-24 Sri Dattatreya Sai Ashram ITO, EXEMPTION WARD, Trust BHUBANESWAR

At-Plot No.4706/5845, Vs Gajapatinagar, Bhubaneswar, Odisha- 751005. (PAN: AAJTS1630D) (Appellant) (Respondent)

Assessee by : Shri S. K. Sarangi, AR Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 27.05.2026 Date of Pronouncement : 27.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-3, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no. ADDL/JCIT(A)-3, DELHI/10053/2022-23 dated 08.01.2026.

Shri S. K. Sarangi, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

It was submitted by the ld. AR that the assessee has filed its return of income for the impugned assessment year 2023-24 on 04.11.2023. It was the submission that Form 10BB was filed on 19.10.2023. It was the

ITA No.180/CTK/26

submission that the return filed by the assessee came to be processed u/s 143(1) wherein the application of income has been denied to the assessee because the audit report was filed late. It was the submission that CBDT vide its Circular no.16/2023 dated 18.09.2023 has extended due date for filing Form 10B & 10BB from 30.09.2023 to 30.11.2023. It was the submission that audit report has admittedly been filed on 19.10.2023. The said circular has been shown at page 1 of the paper-book which reads as follows:

ITA No.180/CTK/26

3.1 The ld. AR has also filed an acknowledgement of uploading of the said Form 10BB which is placed at page 10, the same reads as follows: 3

ITA No.180/CTK/26

3.2 It was the submission that there is no delay in filing Form 10BB. The intimation issued being wrong and the same is liable to be quashed.

ITA No.180/CTK/26 4. In reply, the ld. Sr. DR supported the order of the CPC and JCIT.

We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the Form 10BB has filed on 19.10.2023 for assessment year 2023-24, the Circular No.16/2023 issued by CBDT on 18.09.2023 also extended the due date for filing Form 10BB upto 30.11.2023. As the Form 10BB has been filed within the time prescribed, the intimation u/s 143(1) issued by the CPC treating the due date for filing Form 10BB as 30.09.2023 is found to be erroneous and consequently, the same stands quashed.

In the result, the appeal of the assessee is allowed.

Cuttack, the 27th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member

Dated: 27.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

SRI DATTATREYA SAI ASHRAM TRUST, KHORDA vs. ITO, EXEMPTION WARD, BHUBANESWAR

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