RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

ITA 189/DDN/2024Status: DisposedITAT Dehradun27 May 2025AY 2013-14Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)8 pages
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What did the Tribunal hold?

The Tribunal held that the requirement of filing Form 10B along with the Income Tax Return was procedural and not mandatory before the amendment brought in section 12A of the Act from April 1, 2018. Therefore, the delay in filing Form 10B did not warrant the denial of exemptions.

What were the facts?

The assessee, a registered trust, filed its Income Tax Returns belatedly without the mandatory audit report in Form 10B. The Assessing Officer denied exemptions under sections 11 and 12 of the Income Tax Act due to the non-filing of Form 10B. The assessee's subsequent applications and appeals were unsuccessful.

What were the issues?

Whether the non-filing of the audit report in Form 10B along with the Income Tax Return renders the return defective and leads to denial of exemptions under sections 11 and 12 of the Income Tax Act, particularly for assessment years prior to April 1, 2018.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 139,Section 139(1),Section 139(4A),Section 139(9),Section 143(1)

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Income Tax Appellate Tribunal, DEHRADUN BENCH ‘DB’: DEHRADUN

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Anil Jain, Advocate
Hearing: 08/05/2025Pronounced: 27/05/2025

Heard together (2 matters)

ITA No.189/DDN/2024
ITA No.186/DDN/2024

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

PER AVDHESH KUMAR MISHRA, AM

These appeals of the assessee for the Assessment Year (AY) 2013-14 and 2014-15 are directed against orders dated 30.08.2024 by the Commissioner of Income Tax(Appeals), NFAC, New Delhi [CIT(A)].

2.

These appeals contain common facts and grounds; therefore, these were heard together and are being disposed off by this common order.

3.

Similar grounds have been raised in both AYs as under: - “1. The Ld. CIT(A) has grossly erred on facts and in law in sustaining the addition made by the Ld. ITO (Exemption) on the ground that the appellant has not filed its audit report in form 10-B within the due date as per sect

The order continues below.

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