HEGDE CHARITABLE TRUST (R),MANGALURU vs. INCOME TAX OFFICER, MANGALURU

ITA 1431/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2019-208 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the exemption under Section 11 might be denied due to non-filing of Form 10B, the entire gross receipts cannot be taxed. Allowable revenue expenditures incurred to earn the income must be considered.

What were the facts?

The assessee, a charitable trust, claimed exemption under Section 11. However, it failed to file the mandatory audit report in Form 10B before the due date of filing the return. Consequently, the entire gross receipts were brought to tax.

What were the issues?

Whether entire gross receipts can be taxed when Form 10B is not filed, or should net income after deducting allowable expenses be taxed?

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139(4),Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: CA Sunil Anni, A.R
Hearing: 15.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. Addl/JCIT(A), Kochi dated 28.01.2026 vide DIN & Order No. ITBA/APL/S/250/2025-26/1085254121(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2019-20. 2. The assessee has raised the following grounds of appeal:- Hegde Charitable Trust, Mangaluru 3. The brief facts of the case are that the assessee is a charitable trust registered under 12AA of the Act vide Registration No. CIT(EXEMPTIONS)BANGALORE/12AA/2018-19/A/10538 dated 24/10/2018 for the purposes of Educatio

The order continues below.

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