UMMEED FOUNDATION ,VADODARA vs. THE ITO, WARD 3(1)(2), VADODARA

ITA 2084/AHD/2025Status: DisposedITAT Ahmedabad20 February 2026AY 2020-21Bench: the First Appellate Authority which was decided by Ld. Addl. CIT(A) vide the impugned order and the appeal of the assessee was dismissed.6 pages
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What did the Tribunal hold?

The Tribunal held that the filing of Form 10B is a procedural requirement, and its delay should not result in the denial of exemption under section 11, especially as the return was filed within the time limit prescribed by section 139. Relying on High Court precedents, it directed the Assessing Officer to condone the delay in filing Form 10B and grant the exemption, subject to verifying other statutory conditions.

What were the facts?

The assessee, a charitable trust, filed its income tax return for AY 2020-21, claiming deductions under sections 11 and 12. These deductions were denied by the CPC during processing and upheld by the Addl. CIT(A), primarily due to the belated filing of Form 10B and the return of income itself, leading to a substantial demand of Rs. 1,48,040.

What were the issues?

Whether denial of exemption under sections 11 and 12 to a charitable trust is justified due to belated filing of Form 10B and return of income.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1)(a),Section 11,Section 12,Section 139,Section 139(1),Section 12AA,Section 12A(ba),Section 119(2)(b)

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI TR SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Hemant Suthar, AR
For Respondent: Shri Suresh Chand Meena, SR-DR
Hearing: 18.02.2026Pronounced: 20.02.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of Addl./Joint Commissioner of Income Tax, (Appeals), Raipur [hereinafter referred to as “Addl. CIT(A)”] dated 04.10.2025 for the Assessment Year (AY) 2020- 21 in the proceeding u/s 143(1) of the Income Tax Act.

2.

The brief facts of the case are that the assessee is a charitable trust and had filed its return of income for A.Y. 2020-21 on 31.03.2021 declaring total income of Rs. 7,000/- after giving effect to section 11 of the Act. The return was processed u/s. 143(1)(a) of the Act and while processing the return deduction claimed u/s. 11 and 12 of

The order continues below.

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