SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

ITA 492/ASR/2024Status: DisposedITAT Amritsar16 June 2025AY 2020-2112 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing the audit report was due to circumstances beyond the assessee's control (auditor affected by COVID-19) and that the trust substantially fulfilled the conditions for exemption. The delay was condoned.

What were the facts?

The assessee, a charitable trust, filed its return of income and audit report belatedly due to the COVID-19 pandemic. The CPC disallowed exemptions under Section 11, citing the late filing of Form 10B and the return.

What were the issues?

Whether the delay in filing the audit report and return of income by a charitable trust due to the pandemic should lead to the disallowance of exemptions under Section 11.

Which sections of the Income-tax Act were involved?

Section 11,Section 10(23C),Section 143(1),Section 139(4),Section 119

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 08.04.025Pronounced: 16.06.2025

Per: Udayan Dasgupta, J.M. : This appeal filed by assessee against order of Ld. JCIT (A)- 1, Vadodara, u/s 250 of the act 61, dated 08/08/2024, which has emanated from the order of the AO, CPC, Bangalore dated 30/11/2021, passed u/s 143(1) of the Act.

2.

The grounds of appeal in Form No. 36 are as under:

“1. That the Intimation Order passed u/s 143(1) by CPC, Bengaluru and the order passed by the Addl/JCIT(A)-1, 2 Assessment Year: 2020-21

Vadodara, National Faceless Appeal Centre (NFAC), Delhi thereby confirming the Intimation Order passed by CPC are both against the facts of this case and are untenable under the law.

2.

That no

The order continues below.

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