ADV. CHANDANSINH SOLANKI EDUCATIONAL TRUST,VIRAR vs. ITO, BENGALURU

ITA 6378/MUM/2025Status: DisposedITAT Mumbai29 January 2026AY 2020-21Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the filing of the audit report in Form No. 10B is a procedural requirement and not a substantive condition precedent for claiming exemption under sections 11 and 12 of the Act. Denial of exemption on this technical ground is unsustainable, especially when the audit report was available and substantive conditions were met.

What were the facts?

The assessee, a public charitable trust, filed its return for AY 2020-21 declaring NIL income. The CPC denied exemption under section 11 solely because the audit report in Form No. 10B was not filed within the prescribed time, although it was uploaded before the return was filed.

What were the issues?

Whether denial of exemption under Section 11 is justified solely on the ground of delayed filing of the audit report in Form No. 10B, when the report was otherwise available.

Which sections of the Income-tax Act were involved?

Section 11,Section 11(1)(a),Section 12A,Section 143(1)

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Income Tax Appellate Tribunal, ‘A’ BENCH

For Appellant: Ms. Vidhi Solani
For Respondent: Shri Surendra Mohan, Sr
Hearing: 21/01/2026Pronounced: 29/01/2026

PER AMIT SHUKLA (J.M): The present appeal has been filed by the assessee, a public charitable trust duly registered under section 12A of the Income-tax Act, 1961, against the order dated 26.12.2024 passed by the Addl./JCIT(A), Faridabad, arising out of the intimation issued under section 143(1) for the assessment year 2020-21, whereby the exemption claimed under section 2 Adv.Chandansinh Solanki Education Trust 11 of the Act was denied and the gross receipts of the trust were brought to tax.

2.

In the grounds of appeal, the assessee has, inter alia, challenged the impugned order on two principal planks: firstly, that the appeal before the first appellate authority came to be dismissed ex pa

The order continues below.

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