INTIMATE FASHIONS FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX, APPEAL, ADDL/JCIT(A)- DELHI

PDF · subscribers
ITA 470/CHNY/2025Status: DisposedITAT Chennai23 April 2025AY 2021-22Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 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?

The CIT(Exemption) has condoned the delay in filing Form 10B for the Assessment Year 2021-22. Consequently, the present appeal has become infructuous.

What were the facts?

The assessee's appeal was directed against the order denying deduction claimed under Section 11 of the Act due to delayed filing of Form 10B. The CIT(A) had directed the assessee to file an application for condonation of delay.

What were the issues?

Whether the appeal is infructuous due to condonation of delay in filing Form 10B by the CIT(Exemption)?

Which sections of the Income-tax Act were involved?

Section 11,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 22.04.2025Pronounced: 23.04.2025

The captioned appeal filed by the assessee is directed against the order of the Ld. Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 17.12.2024 for Assessment Year 2021-22.

2.

The sole issue in this appeal is (AO, CPC) has denied deduction claimed by the assessee u/s.11 of the Act vide order dated 25.11.2022 amounting to Rs.90,34,965/- for the reason that Form 10B was filed by the assessee beyond the time limit. However, while disposing of the appeal, the ld. CIT(A) has directed the assessee to file application for condonation of delay in filing Form 10B to the jurisdictional PCIT/CIT.

3.

Before us, the learned counsel for the assessee filed an order dated 01.04.2025 u/s.119(2)(b) of the Act, wherein the CIT(E), Chennai has condoned the delay in filing Form 10B by the assessee for AY 2021-22.

4.

Therefore, in light of the order of the CIT(Exemption) dated 01.04.2025 condoning the delay in filing Form 10B by the assessee, present appeal has become infructuous.

5.

In the result, appeal filed by the assessee is dismissed as infructuous. Order pronounced in the open court on 23rd April, 2025

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →