SHRI BALAJI INTERNATIONAL SCHOOL,SUNFER LANE , OFF LINK ROAD vs. ITO (EXEMPTION) 2(3), MTL BUILDING

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ITA 1094/MUM/2025Status: DisposedITAT Mumbai13 May 2025AY 2020-2021Bench: SMT. BEENA PILLAI (Judicial Member), SHRI OMKARESHWAR CHIDARA ( (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

During the ITAT proceedings, the appellant presented that the CIT (Exemption) had subsequently condoned the delay in filing the audit report. In light of this development, the appellant requested to withdraw the appeal. The ITAT granted the withdrawal, thus dismissing the appeal as withdrawn.

What were the facts?

The appellant, a charitable trust, was denied exemption under Section 11 for Assessment Year 2020-21 by the ADDL/JCIT(A) due to a one-month delay in filing its audit report (Form 10B), a delay attributed to COVID-19 restrictions. The CIT(A) had rejected the appeal, stating lack of power to condone the delay. The present appeal was filed before the ITAT against this order.

What were the issues?

Denial of Section 11 exemption due to late filing of Form 10B audit report; power to condone delay; compliance with ITAT's remand directions.

Which sections of the Income-tax Act were involved?

Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SMT. BEENA PILLAI & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri Leyaqat Ali Aafaqui, SR. A.R
Hearing: 08.05.2025Pronounced: 13.05.2025

Per: Smt. Beena Pillai, J.M.: The present appeal filed by the assessee arises out of order dated 06/02/2025 passed by ADDL/JCIT(A), Faridabad, for assessment year 2020-21 on following grounds of appeal :

“ The Appellant respectfully submits the following grounds of appeal, each of which is without prejudice to the others:

A.Y. 2020-21 Shri Balaji International School 1. Violation of ITAT's directions -ADDL/JCIT(A) erred in ignoring the merits of the Case 1.1The ITAT had earlier remanded the case back to ADDL/JCIT(A) with clear directions to decide the matter on merits rather than dismissing it on technical grounds. 1.2 The ADDL/JCIT(A) failed to comply with the ITAT's order, making the impugned order bad in law and liable to be set aside.

2. ADDL/JCIT(A) erred in denying exemption without examining substantive eligibility 2.1 The ADDL/ JCIT(A)) failed to appreciate that procedural delays cannot override substantive rights, especially in cases of genuine charitable organizations. 3) The ADDL/JCIT(A) erred in not condoning delay of one month in filing of audit report in form 10.8. 4) The ADDL/JCIT(A) erred in not considering fact that due to COVID 2019 and restrictions imposed by the Government, school run by the appellant was closed till 1/5/2021 which affected finalisation of accounts and preparation of audit report. 5) The ADDL/ JCIT(A) erred in not allowing any deduction of expenses incurred on the object of the trust” Brief facts of the case are as under:

2.

At the outset the assessee filed a letter seeking withdrawal of the above appeal it is scanned and reproduced as under :

3.

Present to the above the present appeal filed by the assessee allowed to be withdrawn. In the result the appeal filed by the assessee is dismissed as withdrawn.

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