ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

ITA 118/AHD/2024Status: DisposedITAT Ahmedabad02 July 2024AY 2022-23Bench: SHRI T.R. SENTHIL KUMAR (Judicial Member)9 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10B was due to technical issues and should not deny the substantive claim of exemption under section 11. The Tribunal also noted that the CIT(A) erred in admitting the alternate claim under section 10(23C)(iiiad) without giving the AO an opportunity to be heard.

What were the facts?

The assessee, a charitable trust, filed its return claiming exemption under sections 11 & 12. The CPC disallowed the exemption due to the late filing of the audit report in Form 10B. The CIT(A) rejected the claim for exemption under section 11 but allowed it under section 10(23C)(iiiad).

What were the issues?

Whether the delay in filing Form 10B due to technical issues warrants denial of exemption under Section 11, and whether an alternate claim can be admitted without hearing the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 143(1),Section 154,Section 250,Section 12A(1)(b),Section 139(1)

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Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD

Before: SHRI T.R. SENTHIL KUMAR & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

For Appellant: Shri D.K. Parikh, AR
Hearing: 25/06/2024Pronounced: 02/07/2024

Heard together (2 matters)

CO No.8/Ahd/2024
ITA No.118/Ahd/2024

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

PER SHRI MAKARAND V. MAHADEOKAR, AM: This appeal by the Revenue arises from the order of the Office of Commissioner of Income Tax (Appeals), Addl/JCIT (A)–6, Chennai [hereinafter referred to as "CIT(A)"] dated 08-12-2023, for the Assessment Year (AY) 2022-23 against the intimation/order passed u/s. 143(1) of the Income Tax Act, 1961

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