SHRI GANADHIPATI GANDHARACHARYA KUNTIUSAGAR VIDYA SODH SONSTHA,KOLHAPUR vs. ITO, EXEMPTION, PUNE, KOLHAPUR

ITA 2026/PUN/2025Status: DisposedITAT Pune09 December 2025AY 2021-22Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing genuine medical reasons for the delay. It held that the disallowance of exemption under section 11 was incorrect as Form 10B was filed before the processing of the return under section 143(1).

What were the facts?

The assessee, a public trust registered under sections 12A and 80G, filed its income tax returns and audit reports (Form 10B) belatedly for assessment years 2018-19 to 2021-22. The Assessing Officer disallowed exemption under section 11 due to the late filing of Form 10B.

What were the issues?

Whether the disallowance of exemption under Section 11 is justified when the audit report (Form 10B) is filed belatedly but before the processing of the return under Section 143(1).

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139(4),Section 143(1)

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Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Bhuvanesh Kankani
For Respondent: Shri Bharat Andhale

PER BENCH : The above four appeals filed by the assessee are directed against the separate orders dated 05.03.2024, 28.06.2024, 28.06.2024 and 07.03.2024 of the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-2, Gurugram [“Addl./JCIT(A)”] pertaining to Assessment Years (“AYs”) 2018-19, 2019-20, 2020-21 and 2021-22 respectively. Since identical issues are involved in all the four appeals, for the sake of convenience, all these appeals were heard together and are being disposed of by this common

The order continues below.

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