MAHESH SHIKSHAN SANSTHAN,VAISHALI NAGAR vs. INCOME TAX OFFICER (EXEMPTION WARD), JAIPUR ROAD, AJMER

P a g e | 1 ITA No. 606/JPR/2025 Mahesh Shikshan Sansthan IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,“A” BENCH, JAIPUR BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 606/JPR/2025 (Assessment Year:2017-18)

Mahesh Shikshan Vs. ITO, Sansthan Exemption Ward, C/o Maheshwari Public Ajmer SCH, Vaishali Nagar Ajmer, Ajmer 305001 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATM9046L Appellant .. Respondent

Appellant by : Sh. Ajay Somani, CA Respondent by : Sh. Gaurav Awasthi, JCIT

Date of Hearing 24.03.2026 Date of Pronouncement 26.05.2026 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax (Appeals)(hereinafter referred to as “Ld. CIT(A)”) dated

P a g e | 2 ITA No. 606/JPR/2025 Mahesh Shikshan Sansthan 05.06.2025 passed u/s 250 of the Income Tax Act,1961 (hereinafter referred to as “Act”). 2. The assessee is a registered charitable institution under Section 12A of the Act. The sole issue involved in this appeal is relating to the denial of the deduction of the accumulated amount of more than 15%, to be incurred later on, in charitable activities, solely on the ground that the assessee had not furnished form 10 in electronic/online mode. Admittedly, the assessee had filed its return of income and furnished the requisite Form 10 in physical form to claim deduction u/s 11(2) on accumulation of income more than 15%. However, by the time, there was an amendment in the law and it was required for the assessee to file prescribed Form 10 through online mode. Since, because of change of law, many assessees’ faced difficulties, and could not furnish the Form 10 online, the CBDT issued instructions from time to time and in this respect the CBDT vide Circular No. 7/2018 dated 20.12.2018 had directed to the concerned Commissioners that in such cases, the delay in filing Form 10 online may be condoned. The said instructions were further extended and made applicable for A.Y 2017-18 vide Circular No. 30/2019 dated 17.12.2019. The Ld. Counsel for the assessee has submitted that the assessee is a charitable organization and is engaged in the charitable activities. The assessee, on his part, had duly complied with the requisite conditions to claim deduction u/s 11(2) of the Act. The Form was also submitted in physical form which was duly accepted by the concerned Assessing Officer. Even, that the concerned Assessing Officer never issued any letter to the assessee demanding

P a g e | 3 ITA No. 606/JPR/2025 Mahesh Shikshan Sansthan online filing of form. That the assessee was under bona fide belief that it has duly complied the requisite conditions. However, the Assessing Officer denied the claim of deduction u/s 11(2) solely, on the ground that the prescribed Form 10 was not filed ‘online’. 3. In this case, admittedly, the assessee has duly filed Form 10 in physical form; there is no allegation, otherwise, that the deduction claimed by the assessee u/s 11(2) of the Act is not admissible to the assessee, but for want of Form 10 in electronic form. The CBDT has issued circulars from time to time acknowledging that there were certain difficulties and confusions faced by the concerned assessees for A.Ys 2016-17 and 2017-18 in furnishing online Form 10 and because of which, the concerned Commissioners were directed that in such cases the delay in filing Form 10 should be condoned. The assessee, though belatedly, and even after completion of assessment, had already filed online Form 10 also. 4. In our view, under the peculiar circumstances of the case that the assessee had duly filed Form 10 in physical form and the same was duly available to the Assessing Officer at the time of assessment proceedings, the AO should have given an opportunity to the assessee to file Form 10 online. Even Commissioner in appellate proceedings should have also considered this aspect. Therefore, considering overall facts and circumstances of the case, in our view, the interests of justice will be well served, if the assessee should not be penalized for want of filing of online form, when the assessee had duly filed the Form 10 in physical form. Therefore, the impugned order of ld. CIT(A) is set aside

P a g e | 4 ITA No. 606/JPR/2025 Mahesh Shikshan Sansthan and the matter is restored to file of AO with a direction to treat the physical Form 10 coupled with belatedly filed ‘online Form 10’ by the assessee as validly filed, and pass the assessment order afresh in accordance with law. 5. In the result, the appeal of the assessee stands allowed for statistical purposes. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 26/05/2026.

Sd/- Sd/- (Ratnesh Nandan Sahay) (Sanjay Garg) Accountant Member Judicial member Dated 26.05.2026 Ganesh Kumar, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Asst. Registrar ITAT, Jaipur