10B. In Navbharat Charitable Trust v. Income

150 Taxmann.com 311Income Tax Appellate Tribunal2023#7546 most cited

What is 10B. In Navbharat Charitable Trust v. Income authority for?

Exemption for a charitable trust under sections 11/12 cannot be denied solely due to the delayed filing of the audit report in Form No. 10B, provided all other conditions for exemption have been substantially met.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Navbharat Charitable Trust · Income-tax Officer · 2023 · ITAT · Surat-Trib. · Form 10B · audit report · delayed filing · exemption · sections 11 · 12

Also reported as

200 ITD 812

Sections most often in play

Section 115JBSection 37(1)Section 14ASection 2(24)(xviii)Section 36(1)(va)Section 43BSection 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 14a disallowancereal income theorysection 80jjasection 80jjaamat creditsection 139(9)weighted deductionprohibited by lawtransfer of capital assetindexed cost of acquisitionsection 48

Judgments citing 10B. In Navbharat Charitable Trust v. Income

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Delhi (Present Jurisdiction- the Dy. CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Dehi (Present Jurisdiction- the Dy. CIT, Circle-2(1)(1), Ahmedabad

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 115JSection 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad [PAN No.AABCE7067M] (Appellant) Vs. Eris Lifesciences Ltd. Shivarth Ambit, 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Shivarth Ambit, Plot No. 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglow…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Delhi (Present Jurisdiction - the Dy. CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Dehi (Present Jurisdiction- the Dy.CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT Circle-2(1)(1), Ahmedabad, Vejalpur vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

Dcie Circle-2(1)(1), Ahemdabad, Vejalpur vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT Circle-2(1)(1), Ahmedabad vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

Appeal are dismissed

ITA 848/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 115JSection 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad [PAN No.AABCE7067M] (Appellant) Vs. Eris Lifesciences Ltd. Shivarth Ambit, 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Shivarth Ambit, Plot No. 142/2, Ram Das Road, Off. SBR Nr. Swati Bunglow…

DCIT, Circle-2(1)(1) Ahmedabad, Ahmedabad vs. Eris Lifescience Limited Shivarth Ambit, Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 847/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 189/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 May 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: DEHRADUN BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.189/DDN/2024, A.Y. 2013-14 ITA No.186/DDN/2024, A.Y. 2014-15 Rajput Panchayat Dharmshala, Income Tax officer, Haridwar, Dehradun (Exemption), Dehradun PAN: AAATR2514C Vs. Dehradun (Appellant) (Respondent) Appellant by Shri Anil Jain, Advocate, Sh. Rishab Jain, Advocate Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 08/05/2025 Date of Pronouncement 27/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appeals of the assessee for the…

Rajput Panchayat Dharmshala, Haridwar, Uttrakhand vs. ITO (Exemption) Dehradun, Dehradun

In the result, both appeals of the assessee are allowed as above

ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: DEHRADUN BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.189/DDN/2024, A.Y. 2013-14 ITA No.186/DDN/2024, A.Y. 2014-15 Rajput Panchayat Dharmshala, Income Tax officer, Haridwar, Dehradun (Exemption), Dehradun PAN: AAATR2514C Vs. Dehradun (Appellant) (Respondent) Appellant by Shri Anil Jain, Advocate, Sh. Rishab Jain, Advocate Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 08/05/2025 Date of Pronouncement 27/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appeals of the assessee for the…

Sahakari Shikshan Vikas Samooh Limited, Mumbai vs. Income Tax Officer (Exemptions) - Ward 2(3), Mumbai

ITA 1928/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

…e already settled the issue that filing of such an audit report in Form 10B is only a directory provision than a mandatory one, which could also be uploaded in the course of appellate proceedings. This tribunal in Nav Bharat Charitable Trust vs. ITO (2023) 200 ITD 812 (Surat) further concludes that there is no precondition for an assessee to file for condonation before the CIT(Exemption) which could indeed be considered in appellate proceedings. Faced with this situation, we reject the learned departmental representative’s vehement contentions inter-alia that the assessee has to mandatorily file/upload its f…

Sahakari Shikshan Vikas Samooh Limited, Mumbai vs. Income Tax Officer Exemptions - Ward 2(3), Mumbai

ITA 1927/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

…e already settled the issue that filing of such an audit report in Form 10B is only a directory provision than a mandatory one, which could also be uploaded in the course of appellate proceedings. This tribunal in Nav Bharat Charitable Trust vs. ITO (2023) 200 ITD 812 (Surat) further concludes that there is no precondition for an assessee to file for condonation before the CIT(Exemption) which could indeed be considered in appellate proceedings. Faced with this situation, we reject the learned departmental representative’s vehement contentions inter-alia that the assessee has to mandatorily file/upload its f…

Shri Modh Patni Ghanchi Gnati Punch Trust, Surat vs. Income Tax Officer, Ward-2(3)(6), Surat

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

Section 11(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.88/SRT/2023 Assessment Year: (2016-17) (Physical court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Shri Sapnesh R Sheth, CA िनधा"रती की ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 14/12/2023 घोषणा की तारीख /Date of Pronouncement 22/12/2…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 09 & 05/Jodh/2022 (ASSESSMENT YEAR- 2017-18 & 2018-19) Dushkal Go Sewa Samiti Vs ITO (Exemption), 1 New Mandi, Sumerpur Jodhpur. Sumerpur. (Appellant) (Respondent) PAN NO. AAATD 2090 F (Virtual Hearing) Assessee By Shri Mukul Moondra-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 10/07/2023 Date of Pronouncement 06/10/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre,…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 09 & 05/Jodh/2022 (ASSESSMENT YEAR- 2017-18 & 2018-19) Dushkal Go Sewa Samiti Vs ITO (Exemption), 1 New Mandi, Sumerpur Jodhpur. Sumerpur. (Appellant) (Respondent) PAN NO. AAATD 2090 F (Virtual Hearing) Assessee By Shri Mukul Moondra-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 10/07/2023 Date of Pronouncement 06/10/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre,…