KRANTHI EDUCATIONAL SOCIETY,BHADRACHALLAM vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

ITA 820/HYD/2025Status: DisposedITAT Hyderabad19 November 2025AY 2022-2023Bench: the Ld. CIT(A).12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the filing of Form 10B is mandatory, the denial of exemption solely on this ground without considering the substantive compliance with Sections 11 and 12 was incorrect. The AO also erred in computing income by not allowing expenditures.

What were the facts?

The assessee, a charitable institution, claimed exemption under Section 11. The audit report in Form 10B was filed belatedly, leading the AO/CPC to deny the exemption and tax the gross receipts. The CIT(A) upheld this denial.

What were the issues?

Whether belated filing of Form 10B automatically disentitles an assessee from exemption under Section 11, and if the AO correctly computed income upon denial of exemption.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A(1)(b),Section 139(1),Section 143(1)(a),Section 139(9),Section 80AC

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

PER MANJUNATHA G., A.M : This appeal filed by the assessee is directed against the order passed by the Addl/JCIT(Appeals)-2, Noida, dated 13.03.2025 pertains to A.Y. 2022-23. 2 Kranthi Educational Society

2.

The brief facts of the case are that, the assessee, Kranthi Educational Society, a charitable ins

The order continues below.

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