MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

ITA 326/NAG/2025Status: DisposedITAT Nagpur26 March 2026AY 2020-21Bench: SHRI PAWAN SINGH (Judicial Member), SHRI KHETTRA MOHAN ROY (Accountant Member)7 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10B, especially considering the impact of the COVID-19 pandemic, was a procedural lapse and not a ground to deny the benefit of exemption under sections 11 and 12. Citing various High Court and ITAT rulings, the Tribunal considered the filing of Form 10B as directory, not mandatory.

What were the facts?

The assessee, a charitable trust registered under sections 12AA and 80G, filed its return claiming exemption under section 11. The Centralized Processing Center (CPC) denied this exemption, taxing the entire gross receipts because Form 10B was filed belatedly. The CIT(A) upheld this decision, citing non-compliance with the prescribed time limit.

What were the issues?

Whether the benefit of exemption under sections 11 and 12 can be denied solely on account of belated filing of Form 10B, when the delay was marginal and potentially due to circumstances beyond the assessee's control, and if such filing is mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 12A(1)(b),Section 80G,Section 139(1),Section 143(1),Section 250,Section 44AB

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Kapil Hirani, Advocate
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 25.02.2026Pronounced: 26.03.2026

PER KHETTRA MOHAN ROY, AM:

This appeal by the assessee is directed against the order of Ld.ADDL/JCIT (Appeals), Gurugram (for short, “CIT(A)”), dated 06/03/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of intimation u/s. 143(1) of the Act, dated 24.12.2021 for the Assessment Year 2020-21 (AY).

ITA No. 326/NAG/20245 (Manav Seva Lok Kalyan Mahasangh)

2.

The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case and in law, the adjustment made in the total income of the Appellant under section 143(1) is grossly illegal and deserves to be deleted and the returned income of the Appellant deserves to be accepted as per law and in the interest of justice. 2

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →