INCOME TAX OFFICER, KOLHAPUR vs. SARVODAY SHIKSHAN SANSTHA, SANGLI

ITA 2265/PUN/2025Status: DisposedITAT Pune30 January 2026AY 2018-19Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. F.No.173/193/2019-ITA-I dated 23rd April 2019, filing the return within the time allowed under section 139 (including 139(4)) is sufficient for claiming exemption under section 11. The Tribunal further noted that the delay in filing the audit report was condoned under section 119(2)(b).

What were the facts?

The assessee trust, engaged in educational activities and registered under section 12AA, filed its income tax return for AY 2018-19 beyond the due date prescribed under section 139(1) but within the time limit under section 139(4). The Assessing Officer disallowed the exemption under section 11 due to the late filing of the return and the audit report.

What were the issues?

Whether filing of the income tax return beyond the due date under section 139(1) but within the time limit under section 139(4) disentitles the assessee from claiming exemption under section 11, and whether the delay in filing the audit report impacts the eligibility for exemption.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 139,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Respondent: Shri Amit Bobde

Heard together (2 matters)

ITA No.2265/PUN/2025
CO No.45/PUN/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ASTHA CHANDRA, JM : This appeal by the Revenue and the Cross Objection by the assessee are directed against the order dated 29.07.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2018-19. For the sake of convenience, the appeal filed by the Revenue and the Cross Objections filed by the assessee were heard together and are being dispose

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 →