AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

ITA 1841/HYD/2025Status: DisposedITAT Hyderabad20 February 2026AY 2016-17Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal noted that the delay in filing Form 10 was condoned by the CIT(Exemptions) and that the donor details were not filed before the AO due to justifiable reasons, and the CIT(A) failed to consider the submitted donor details. Therefore, the matter was restored to the AO for readjudication.

What were the facts?

The assessee, a charitable trust, was denied exemption under section 11 of the Income Tax Act for AY 2016-17 due to delay in filing Form 10 and for not providing complete donor details for donations amounting to Rs. 11,78,000, which were treated as anonymous donations. The AO made additions to the income of the trust. The CIT(A) upheld the AO's order.

What were the issues?

Whether the exemption under section 11 can be denied due to delay in filing Form 10 when condonation was granted by the CIT(Exemptions), and whether donations are to be treated as anonymous without considering the donor details.

Which sections of the Income-tax Act were involved?

Section 11(1),Section 11(2),Section 13(9),Section 115BBC,Section 139(1),Section 143(2),Section 143(3),Section 250,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘SM’ Bench, Hyderabad

Before: Shri Manjunatha G. & Shri Ravish Sood

Hearing: 04/02/2026

PER. RAVISH SOOD, J.M: The present appeal filed by the assessee trust is directed against the order passed by the Additional/Joint Commissioner of Income Tax (Appeals)-1, Chennai, dated 03/10/2025, which in turn arises from the order passed by the Income Tax Officer, Exemption Ward, Tirupati (for short, “AO”) under section 143(3) of the Income Tax Act, 1961 (for short, “the Act”), dated 14/12/2018 for the Assessment Year (AY) 2016-17. The assessee has assailed the impugned order of the CIT(A) on the following grounds of appeal:

2 “1. The order u/s 250 of the A

The order continues below.

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