ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

ITA 2536/PUN/2025Status: DisposedITAT Pune16 February 2026AY 2020-21Bench: the Ld. Addl./JCIT(A). The appeal was filed with a delay of 558 days which was condoned by the Ld. Addl./JCIT(A). The Ld. Addl./JCIT(A) allowed the appeal of the assessee holding that the assessee is entitled for exemption u/s 11 of the Act and directed the Ld. CPC/AO to delete the addition made in intimation u/s 143(1) of the Act. The relevant findings and observations of the Ld. Addl./JCIT(A) is reproduced below :12 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the denial of exemption under Section 11 by the CPC was not justified, especially as the delay in filing Form 10B was condoned by the CIT(A). The Tribunal followed its coordinate bench decisions which held that filing of Form 10B is directory and not mandatory, and exemption should not be denied for a delay.

What were the facts?

The assessee, a charitable trust, claimed exemption under Section 11 for AY 2020-21. The CPC denied this exemption in the intimation order under Section 143(1) without assigning a reason, possibly due to a delay in filing Form 10B. The CIT(A) condoned the delay and allowed the exemption.

What were the issues?

Whether the claim of exemption under Section 11 can be denied solely on account of a delay in filing Form 10B, especially when the delay is condoned and the filing is considered directory.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139,Section 143(1)

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Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Tanmay Milind Phadke
For Respondent: Shri Aviyogi Ambadkar

PER ASTHA CHANDRA, JM :

The appeal filed by the Revenue is directed against the order dated 06.08.2025 of the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-5, Kolkata [“Addl./JCIT(A)”] pertaining to Assessment Year (“AY”) 2020-21. 2. Briefly stated, the facts of the case are that the assessee is a registered charitable trust and engaged in carrying out educational activities. It is registered u/s 12A/12AA of the Income Tax Act, 1961 (the “Act”). For AY 2020-21, the assessee filed its return of income on 30.03.2021 u/s 139 of the A

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