SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

ITA 560/IND/2025Status: DisposedITAT Indore27 February 2026AY 2017-1818 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding the cause presented to be reasonable and not deliberately negligent. However, the Tribunal upheld the CIT(A)'s order, stating that the power to condone the delay in filing Form 10B rests with the Commissioner of Income-tax and not the appellate authorities.

What were the facts?

The assessee, a charitable trust registered under section 12A/12AA, filed its return for AY 2017-18 belatedly without the mandatory Form 10B. The CPC processed the return, disallowed exemptions, and created a demand. The CIT(A) upheld the Assessing Officer's order, stating that the power to condone the delay in filing Form 10B lies with the Commissioner, not the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the CIT(A) erred in not granting exemption due to the non-filing of Form 10B.

Which sections of the Income-tax Act were involved?

Section 12A,Section 119(2)(b),Section 253,Section 250

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

Per Paresh M Joshi, J.M.: This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2024- 25/1065627607(1) dated 13/06/2024 passed by the Ld. CIT (A) u/s 250 of the Act, which is herein after referred to as the "Impugned order”. The Relevant Assessment year is 2017- 18 and the corresponding previous year period is from 01.04.2016 to 31.03.2017. 2. Factual Matrix

2.

1 That as and by way of an order made u/s 154 bearin

The order continues below.

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