SURATWALA CHHABILDAS LALLUBHAI JARIWALA NIDHARAMSHALA, AMBAJI,SURAT vs. ITO, EXEMPTION, SURAT

ITA 47/SRT/2026Status: DisposedITAT Surat31 August 2026AY 2019-2011 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while there was a delay in filing Form 10B, it was filed before the intimation order. The Tribunal emphasized that substantive relief should not be denied due to procedural delays that are condonable, especially when the assessee has made multiple attempts to rectify the issue.

What were the facts?

The assessee claimed exemption under Section 11 of the Income Tax Act but did not file Form 10B within the prescribed due date. The exemption was denied initially under Section 143(1) and subsequently during a rectification request. The assessee filed Form 10B after the due date but before the intimation order was passed.

What were the issues?

Whether the denial of exemption under Section 11 due to delayed filing of Form 10B is justified, and if the procedural delay can be condoned.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139,Section 143(1),Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT, BENCH, SURAT

For Appellant: Shri Eress Dalal, AR
For Respondent: Shri Om Prakash Jha, Sr
Hearing: 22.07.2026Pronounced: 31.08.2026

Per Paresh M Joshi, J.M.: This is an appeal filed by the Assessee under section 253 of the Income tax Act 1961, [hereinafter referred to as the Act for the sake of brevity) before this tribunal. The Assessee is aggrieved by the order bearing No: -ITBA/APL/S/250/2025 - 26/1082938560(1) dated 24.11.2025 passed by the Ld. CIT (A) u/s 250 of the Act, which is hereinafter referred to as the "Impugned order". The Relevant Assessment year is 2019-20

SURATWALA CHHABILDAS LALLUBHAI JARIWALA NIDHARAMSHALA, AMBAJI ITA NO- 47/SRT/2026 AY 2019-20 and the corresponding prev

The order continues below.

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