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Facts
The assessee, a charitable trust registered under Section 12AB, claimed exemption under Section 11 for AY 2021-22 after filing its ITR with audited accounts (Form 10B). The return was processed under Section 143(1), disallowing the exemption and raising a demand of ₹47.77 Crore, on the grounds that Form 10B was not e-filed a month prior to the due date, and Form 9A (for deemed application) was not considered. The CIT(A) dismissed the assessee's appeal for non-submission of registration details under Section 12AB.
Held
The Tribunal held that both Form 9A and Form 10B were e-filed and e-verified by the assessee within the extended due date (15.03.2022). Therefore, there was no justification for disallowing the exemption claimed under Section 11. The Assessing Officer was directed to verify the filing of these forms and delete the additions, as the assessee is entitled to exemption for the application of income for charitable purposes.
Key Issues
Whether the lower authorities erred in disallowing the exemption under Section 11 by not considering Form 9A and Form 10B, which were filed within the extended due date, and whether the CIT(A) was justified in dismissing the appeal for non-production of registration certificate.
Sections Cited
250, 154, 12AB, 80G, 11, 12A(b), 143(1), 139(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order
: 25-August-2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2021-22 dated 11.03.2025, which has been passed against the rectification order u/s 154 of the Act, dated 08.04.2023.
The assessee is in appeal before the Tribunal raising the following grounds of appeal:
1. That the Order passed u/s 250 is bad in law as well as on facts of the case.
We have heard the submissions made. It was submitted by the assessee that since the due date was extended, therefore, Form No. 9A