HOLY CROSS CHURCH,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(3), MUMBAI

ITA 5515/MUM/2025Status: DisposedITAT Mumbai09 January 2026AY 2023-24Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form No. 10BB was a marginal, procedural delay and should not defeat the substantive claim for exemption, especially when the delay did not affect the charitable nature of activities or the application of income. Relying on judicial precedents, the Tribunal directed the Assessing Officer to condone the delay.

What were the facts?

The assessee, a religious trust running a church and educational institutions, claimed exemption under Section 11 of the Income-tax Act. They filed their return of income within the due date but Form No. 10BB was filed with a 30-day delay. The CPC processed the return under Section 143(1) and assessed the total income significantly higher, disallowing the exemption claimed.

What were the issues?

Whether a marginal delay in filing Form No. 10BB can be a ground for disallowing exemption under Section 11 of the Income-tax Act, and whether accumulated income can be treated as taxable due to such delay.

Which sections of the Income-tax Act were involved?

Section 11,Section 11(2),Section 11(3),Section 11(5),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI PRABHASH SHANKAR

For Appellant: Ms. Vasanti B. Patel a/w Shri M.A. Goel
For Respondent: Shri Ritesh Misra (CIT DR)
Hearing: 05/01/2026Pronounced: 09/01/2026

Per Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the Ld. Commissioner of Income-tax (Appeals) Addl./JCIT (A)-6 Delhi, order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act) for the Assessment Year 2023-24, date of order 08/07/2025. The impugned order emanated from the order of the CPC (for brevity, ‘the Ld.AO’), order passed u/s 143(1) of the Act, date of order 19/11/2024. 2 Holy Cross Church

2.

The brief facts of the case are that the assessee is a religious trust, running a Holy Cross Church at Kurla. For charitable and

The order continues below.

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