THE BOMBAY ST XAVIERS COLLEGE SOCIETY,MUMBAI vs. INCOME TAX OFFICER EXEMPTION, WARD 2(4), MUMBAI

The assesse is a charitable trust and also registered under Maharashtra Public Trust Act, 1950 on 22/03/1971. The main object of the trust is educational, i.e. running of St. Xaviers College and the recognized institutions in Mumbai. The assesse is eligible for claim under section 11 and accordingly, filed its return with Form 10B. It is found that Form 10B was filed with a delay of 40 days along with the return of income. But the CPC rejected Form 10B and accordingly, rejected the claim under section 11 and added the same with the total income of the assessee. The aggrieved assesse filed appeal before the Ld. CIT(A). The Ld.CIT(A) rejected assessee’s plea and upheld the order passed by the CPC. Being aggrieved, the assesse filed an appeal before us. 3. We heard the rival submissions and considered the documents available on the record. The Ld.AR in argument stated that the return was filed within the extended due date, but form 10B was filed with the return of income. The details of facts and dates are mentioned in tabulated form as below:-

Date of Filing of Form No.10B

Due Date of Filing Return of Income

The Ld.AR respectfully relied on the order of the co-ordinate bench of ITAT, Mumbai Bench “G” in the case of St. Gregorious Education and Medical Trust vs DCIT Exemption / DCIT, CPC- Bengaluru in ITA No.1432/Mum/2025, date of pronouncement 10/06/2025. The relevant paragraph 6 is extracted below:- “6. We have heard the rival submissions and perused the material available on record. It is observed that the assessee filed Form 10B with a delay of 31 days, although the ROI was filed within the extended due date. It is a settled position in law that where the assessee has satisfactorily explained the reason for the delay and has complied with the other procedural requirements for claiming exemption, the benefit should not be denied on mere technical grounds. In the present case, during the processing of the return under section 143(1) of the Act, the said form was already available on record, and the Assessing Officer could have easily verified the applicability of the provisions of section 11 of the Act. The delay in filing Form 10B is merely procedural in nature, and the assessee has otherwise fulfilled the substantive conditions.In view of the above, and respectfully following the decision of the Co-ordinate Bench of the ITAT, Mumbai, we direct the Ld. AO to condone the delay of 31 days and to accept Form 10B after carrying out necessary verification in accordance with law. The assessee shall be entitled to the benefit under section 11 of the Act upon due satisfaction of the conditions prescribed for claiming such exemption. Accordingly, the ground raised by the assessee is allowed.”

The Ld.DR argued and stands in favour of the orders of revenue authorities.

We find that the assesse has filed Form 10B with the return of income. During processing of return under section 143(1), the alleged form was available before the assessing authority. A consistent view was taken by the Tribunal related to condonation of the delay in filing Form 10B. We respectfully follow the order of the co-ordinate bench of ITAT, Mumbai Bench “G” in the case of St. Gregorious

In the result, the appeal filed by the assesse bearing ITA No.3584/Mum/2025 is allowed for statistical purpose. Order pronounced in the open court on 25th day of July, 2025. (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER Mumbai, िदनांक/Dated: 25/07/2025 Pavanan Copy of the Order forwarded to:

अपीलाथ /The Appellant , 2. ितवादी/ The Respondent. 3. आयकर आयु CIT 4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड फाइल/Guard file.