RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 973/HYD/2024Status: DisposedITAT Hyderabad18 February 2026AY 2020-2152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10B/10BB was due to reasonable causes like the COVID-19 pandemic and search operations. It also noted that the assessee had applied its entire receipts for charitable purposes, and the time limit for filing the audit report is directory, not mandatory.

What were the facts?

The assessee, an educational society, claimed exemption under sections 11 and 12 of the Income Tax Act. The return was processed under section 143(1) denying the exemption due to non-filing of the audit report in Form-10B/10BB within the prescribed time. The CIT(A) dismissed the appeal as the DGIT(Inv) rejected the condonation of delay application.

What were the issues?

Whether the delay in filing the audit report in Form 10B/10BB can be condoned due to reasonable cause and pandemic effects, and if the entire receipts are to be treated as income upon non-compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 12,Section 271D,Section 154,Section 250,Section 269SS,Section 269T,Section 269ST

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

For Appellant: CA P Murali Mohan Rao
Hearing: 20.01.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

These four appeals by the Assessee are directed against the four separate Orders of the learned CIT(A). The appeals in ITA Nos.972 and 973/Hyd/2024 are directed against the two separate Orders both dated 27.08.2024 of the learned CIT(A)-12, Hyderabad arising from the processing of the return of income u/sec.143(1) of the Income Tax Act [in short "the Act"], 1961 for the assessment years 2019-2020 and 2020-2021, respectively. The appeals ITA.No.130

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →