SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

PDF · subscribers
ITA 723/AHD/2025Status: DisposedITAT Ahmedabad23 February 2026AY 2020-2111 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of Form 10B is a procedural requirement and its belated filing does not disentitle the assessee from claiming exemption under Section 11, especially when supported by High Court and Supreme Court decisions.

What were the facts?

The assessee, a charitable trust, failed to file Form 10B by the due date, leading to denial of exemption under Section 11. The assessee filed the form belatedly after receiving the intimation under Section 143(1).

What were the issues?

Whether denial of exemption under Section 11 for delayed filing of Form 10B is justified, considering it as a procedural lapse.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(1),Section 44AB

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Mehul K. Patel, Advocate, Smt. Kakoli Uttam Ghosh, Sr. DR
For Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Pronounced: 23/02/2026

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1.Date of dictation on 10.02.2026 2.Date on which the typed draft is placed before the Dictating Member 10.02.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for Pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 23.02.2026 6.Date on which the file goes to the Bench Clerk 23.02.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member…………………Date on which the approved draft comes to Date on which the approved draft comes to

More judgments on Section 11

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

Recent GST High Court judgments

Search GST case law →