TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

ITA 7273/DEL/2025Status: DisposedITAT Delhi18 March 2026AY 2022-2023Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)9 pages
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What did the Tribunal hold?

The Tribunal held that filing Form 10B after the due date is a procedural requirement and not mandatory, and that the delay can be condoned. Therefore, the assessee is entitled to exemption under Section 11.

What were the facts?

The assessee claimed exemption under Section 11 of the Income Tax Act, but the CPC disallowed it due to the late filing of the audit report in Form 10B. The CIT(A) dismissed the assessee's appeals.

What were the issues?

Whether the delay in filing the audit report in Form 10B for claiming exemption under Section 11 of the Income Tax Act can be condoned.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 119(2)(b),Section 10B(8),Section 12A(1)(b)

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Income Tax Appellate Tribunal, DELHI

Before: YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 16/03/2026Pronounced: 18/03/2026

PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax appeal, Addl/JCIT(A), Indore (Ld. CIT(A) for short) dated 08/09/2025 pertaining to Assessment Years 2020-21, 2021-22 and 2022-23 respectively.

2.

Brief facts of the case are that, the returns filed by the Assessee were processed for the years under consideration by the CPC, Bangalore, under Section 143(1) of the Income Tax Act, (‘Act’ for short), wherein the CPC, Bangalore has disallowed the exemption under Section 11 of the Act and treated the entire income as taxable on the ground that the Audit Report in Form No. 10B has not been Tathagat Vs. A.O.

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