ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

ITA 809/PUN/2024Status: DisposedITAT Pune26 May 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the belated filing of Form 10BB was acceptable, especially when filed before the completion of assessment proceedings. It followed a coordinate bench's decision in the assessee's own case, finding no infirmity in the CIT(A)'s order.

What were the facts?

The assessee, a religious and charitable trust managing a Gurudwara, claimed exemption under Section 10(23C)(v) of the Income Tax Act. The Assessing Officer denied this exemption, adding the surplus income to the assessee's total income, primarily due to the late filing of Form 10BB and observations about fund utilization.

What were the issues?

Whether the late filing of audit report Form 10BB disentitles a trust to exemption under Section 10(23C)(v), and whether the surplus funds were not properly utilized.

Which sections of the Income-tax Act were involved?

Section 10(23C)(v),Section 139(4A)

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Nikhil S Pathak
For Respondent: Shri Amol Khairnar CIT-DR

PER R.K. PANDA, VP:

The above 2 appeals filed by the Revenue are directed against the separate orders dated 15.02.2024 of the CIT(A) / NFAC, Delhi relating to assessment years 2016-17 and 2017-18 respectively. Since identical grounds have been raised by the Revenue in both the appeals, therefore, for the sake of convenience, these appeals were heard together and are being disposed of by this common order.

2.

Facts of the case, in brief, are that the assessee is a religious and charitable trust engaged in the work of managing the administration and functioning of Sikh Gurudwara Suchkhand Shri Hazur Sahib, Nanded. The Gurudwara institution is an auton

The order continues below.

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