IMC SOCIETY OF ITI GOVT CENTRAL CRAFTS INSTITUTE FOR WOMEN SEC 11 C CHD,CHANDIGARH vs. INCOME TAX OFFICER, EXEMPTION WARD, CHANDIGARH, CHANDIGARH

ITA 1850/CHANDI/2025Status: DisposedITAT Chandigarh24 September 2026AY 2017-184 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file Form No. 10 within the prescribed time limit, leading to the denial of accumulation claim. The lower appellate authority dismissed the appeal, holding that it lacked the power to condone the delay.

What did the Tribunal hold?

The Tribunal held that the CBDT has issued circulars empowering Commissioners to condone delays in filing Form No. 10 under genuine hardship. Therefore, the assessee should be allowed to approach the appropriate authority for condonation.

What were the issues?

Whether the appellate authority can condone the delay in filing Form No. 10, and if the assessee can be granted an opportunity to seek condonation from the competent authority.

Which sections of the Income-tax Act were involved?

Section 11(2),Section 13(9),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

For Respondent: Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Pronounced: 24.09.2026

RAJESH DAMODARLAL SHARMA (Judicial Member)

Aforesaid appeal by the assessee is directed against the order passed by the learned Additional / Joint Commissioner of Income Tax (Appeals)-2, Coimbatore [hereinafter referred to as Addl. / JCIT(A)] dated 10.11.2025, which in turn arises out of an assessment order passed by Ld. AO u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") on 16.10.2019 for the Assessment Year (AY) 2017-18. 2. Briefly stated, the relevant fa

The order continues below.

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