INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI
What did the Tribunal hold?
The Tribunal held that the belated filing of the audit report in Form 10B is a procedural requirement and does not invalidate the claim for exemption under Section 11, especially when the audit was completed before filing the return. The reliance on decisions concerning Section 10B was found to be misplaced.
What were the facts?
The assessee, a charitable trust running educational institutions, filed its return claiming exemption under Section 11. The audit report in Form 10B was filed belatedly, leading the AO/CPC to deny the exemption. The CIT(A) condoned the delay and allowed the exemption.
What were the issues?
Whether the belated filing of the audit report in Form 10B disentitles the assessee from claiming exemption under Section 11. Whether decisions related to Section 10B are applicable to a case concerning Section 11 exemption.
Which sections of the Income-tax Act were involved?
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Cases cited in this judgment(6)Show listHide 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.
- Vishin Meghani v. DCIT & Anr291 citing398 ITR 250 · 2017 · HC
- PCIT v. Wipro Ltd.192 citing140 Taxmann.com 223 · 2022 · SC
- CIT v. Shahzadanand Charity Trust62 citing228 ITR 292 · 1997 · HC
- CIT v. Hardeodas Agarwalla Trust46 citing198 ITR 511 · 1992 · HC
- CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust43 citing195 ITR 825 · 1992 · HC
- CIT v. Devradhan Madhavlal Genda Trust12 citing230 ITR 714 · 1998 · HC
Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: SHRI RAMA KANTA PANDA, VICE- & Ms. ASTHA CHANDRA
PER : ASTHA CHANDRA, JM
This appeal filed by the Revenue is directed against the order of ADDL/JCIT (Appeals)-1, Guwahati [“CIT(A)”] dated 05/02/2025 pertaining to the Assessment Year (“AY”) 2021-22. 2. Briefly stated, the facts are that assessee is a charitable trust engaged in running educational institutions. It is registered under the Societies Registration Act, 1860 and the Bombay Public Trust Act, 1950. It is also registered u/s. 12A and 80G of the Income Tax Act, 1961 (“Act”). For A.Y. 2021-22, assessee filed its return of income on 30/12/2021 declaring total income of ₹36,460/- after
2 ITA.No.928/PUN/2025 (The New Miraj Education Society
The order continues below.
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