DINABANDHU FOUNDATION FOR EDUCATIONAL RESEARCH & SOCIO ECONOMIC DEVELOPMENT,BHUBANESWAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER/INCOME TAX OFFICER, NFAC, DELHI

ITA 450/CTK/2025Status: HeardITAT Cuttack20 February 2026AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while a statement of purpose is required, a minor inaccuracy or lack of full declaration in Form No. 10 is not fatal if the purpose is clarified during assessment proceedings. The disallowance was deleted.

What were the facts?

The assessee trust claimed exemption under Section 11(2) for accumulated income, but the Assessing Officer disallowed it because the purpose mentioned in Form No. 10 was vague ('purpose of the trust'). The CIT(A) upheld this disallowance.

What were the issues?

Whether the vague mention of 'purpose of the trust' in Form No. 10 is sufficient for claiming exemption under Section 11(2), or if clarification during assessment proceedings is acceptable.

Which sections of the Income-tax Act were involved?

Section 11(2)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

Hearing: 20/02/2026Pronounced: 20/02/2026

Heard together (2 matters)

ITA No.450/CTK/2025
SA No.6/CTK/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench : The assessee has filed Stay Application along with appeal in ITA No.450/CTK/2025 for the assessment year 2018-2019 against the order dated 21.07.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, thereby disallowing the exemption claimed by the assessee trust u/s.11(2)

The order continues below.

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