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Facts
The assessee, a trust, claimed exemption under Section 11 of the Income Tax Act, 1961, but did not file Form 10B. Subsequently, the CPC rejected the claim. The assessee also claimed exemption under Section 10(23C)(iiiae) for AY 2018-19. The assessee had obtained registration under Section 12A of the Act on 24.06.2019.
Held
The Tribunal held that while the initial denial of exemption u/s 11 was on account of non-filing of Form 10B, the claim for exemption u/s 10(23C) was not tenable in the absence of prior registration. However, considering the gross receipts were less than Rs. 1 crore and a similar claim was allowed for AY 2019-20, the issue was restored to the Assessing Officer for verification and to allow the claim if applicable.
Key Issues
Whether the assessee is eligible for exemption under Section 10(23C)(iiiae) for AY 2018-19, especially when registration under Section 12A was obtained later and Form 10B was not filed for Section 11 exemption.
Sections Cited
11, 143(1), 10(23C), 12A, 10(23C)(iiiae), 12AA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 11.12.2025 Sr. PS/PS 2 Draft placed before author 15.12.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order