CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust

195 ITR 825High Court1992#2732 most cited

What is CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust authority for?

If the audit report, required for claiming exemption under section 11, is not filed along with the return of income, the return becomes defective, and the Assessing Officer must provide an opportunity to the assessee to submit the audit report and rectify the defect before completing the assessment.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Rai Bahadur Bissesswarlal Motilal Malwasie Trust · 195 ITR 825 · section 11 exemption · audit report filing · defective return of income · opportunity to rectify · section 12A compliance · charitable trust assessment · AO's duty · section 139(1)

Sections most often in play

Section 11Section 143(1)Section 12ASection 12Section 139(1)Section 11(2)Section 119(2)(b)Section 12AA

Issues it is cited on

section 12a(b)recognised provident fundapproved superannuation fundsection 11 exemptionsection 139(4a)section 80j(6a)section 10(22)section 12a(1)(b)approved gratuity fundsection 36(1)(v)section 10(20)section 12a(a)

Judgments citing CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust

PATAN EDUCATION SOCIETY,SATARA vs. ITO EXEMPTION 1, PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 705/PUN/2025[2017-18]Status: DisposedITAT Pune04 Feb 2026AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.705/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Patan Education Society, Vs. Ito (Exemption)-1, Shikka Mension, Patan S.O., Pune. Patan, Satara- 415206. Pan : Aaatp8412H Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Vinod Pawar Date Of Hearing : 08.01.2026 Date Of Pronouncement : 04.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2025 Passed By Ld. Addl./Jcit(A)-2, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Sustaining The Order Under Section 143(1) Without Appreciating That The Adjustment Made Was Beyond The Purview Of The Provisions Of Section 143(1).

For Appellant: Shri Prateek Jha &For Respondent: Shri Vinod Pawar
Section 11Section 11(2)(c)Section 12ASection 13(9)Section 139(1)Section 143(1)

…ordinate bench decision passed in the case of ITO vs. Sir Kikabhai Premchand Trust, [2010] 42 SOT 403 (Mum.) and also relied on the judgement passed by Hon’ble Calcutta High Court in the case of CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust, [1992] 195 ITR 825 (Calcutta) & also furnished copy of CBDT Circular with regard to condonation of delay. 8. Ld. AR fairly conceded before the bench that for assessment year 2018-19 similar addition was made by CPC by denying the deduction u/s 11 of the IT Act on the ground of belated filing of Audit Report in Form 10B and a coordinate bench of this Tribunal vide o…

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

ITA 928/PUN/2025[2021-22]Status: DisposedITAT Pune01 Jan 2026AY 2021-22

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri C.H. Naniwadekar, CAFor Respondent: Shri Udaya Bhaskar Jakke, CIT
Section 11Section 12ASection 143(1)

…id principal is also upheld by courts in the following cases - CIT vs. Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal HC) CIT v. Shahzedanand Charity Trust, (1997) 228 ITR 292, 299 (Pun) HC) - CIT vs. Rai Bahadur Bishwesharlal Motilal Malwasie Trust (1992) 195 ITR 825 (Cal HC) Income Tax Officer vs. Sir Kikabhai Premchand Trust 42 SOT 403 (Mum ITAT) Swajan Pariwar Trust vs. ADIT(E) (1997) 57 TTJ 77 Commissioner of Income Tax II vs Mumbai Metropolitan Regional Iron 93CCH233 (Mum ITAT) Considering the facts involved, it is clear that the subject delay of 251 days in filing of Form 10B was without any malafide in…

FATHER LEBLOND TRUST,DARJEELING vs. CPC, BENGALURU, BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1577/KOL/2025[2019-2020]Status: DisposedITAT Kolkata12 Dec 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 12ASection 139Section 143(1)Section 154Section 250

…the disallowance made in the intimation. Reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of CIT v. Rai Bahadur Bissesswarlal ITA No.: 1577/KOL/2025 Assessment Year: 2019-20 Father Leblond Trust. Motilal Malwasie Trust [1996] 195 ITR 825 (Cal), wherein it was held that the filing of the audit report is a procedural requirement, and so long as the report is available with the Assessing Officer before completion of the assessment, exemption under Section 11 cannot be denied. It is also been held in the case of Bhagini Mandal Trust vs PCCIT that the delay in filing Form No. 10B for…

GOSWAMI BHAGWAN LAL EDUCATIONAL SOCIETY,FARIDABAD vs. ITO WARD EXEMPTION, FARIDABAD

ITA 2238/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10Section 10(230)Section 11Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2238/Del/2025, A.Y. 2014-15 Goswami Bhagwan Lal Income Tax Officer, Education Society, Exemption Ward, 1866 Sanjay Gandhi Vs. Aayakar Bhawan, Memorial Nagar, Faridabad NIT, Faridabad 121101 PAN: AAABG0208L (Appellant) (Respondent) Appellant by Sh. Alok Kumar Gupta, CA Respondent by Sh. Arijit Chakraborty, Sr. DR Date of Hearing 14/10/2025 Date of Pronouncement 27/11/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal filed by assessee for As…

MADHYAM,DELHI vs. ITO, WARD- EXEMP 1(4), DELHI

In the result, the appeal of the assessee is allowed

ITA 1456/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Nov 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

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

…needful. The Ld. Counsel, in view of above-mentioned Circular and following judicial decisions, submitted that the Ld. AO was not justified in rejecting the claim of exemption under section 11 of the Act: (i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal) (ii) Calcutta Management Association 42 ITD 62 (iii) Sankulp Welfare Society 303 ITR 64 (iv) National Horticulture Board 176 taxman.167 (v) Sahja Nand Charity Trust 228 ITR 292 5. Alternatively, the Ld. Counsel submitted that after rejection the claim of exemption under section 11 of the Act, at most the income as per the Income & Expendi…

P D MEMORIAL TRUST,DELHI vs. DLC-CA-2, RANGE- 48, WARD EXEMP 2(4), DELHI

In the result, the appeal of the assessee is allowed

ITA 3784/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 11(1)(d)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)

…the needful. The Ld. Counsel, in view of above-mentioned Circular and following judicial decisions, submitted that the AO was not justified in rejecting the claim of exemption under section 11 of the Act: (i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal) (ii) Calcutta Management Association 42 ITD 62 5 P.D.Memorial Trust (iii) Sankulp Welfare Society 303 ITR 64 (iv) National Horticulture Board 176 taxman.167 (v) Sahja Nand Charity Trust 228 ITR 292 4.1 Alternatively, the Ld. AR submitted that after rejection the claim of exemption under section 11 of the Act, at most the income as per…

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…P.). Ltd. (2014) 41. taxmann.com 1841/221 Taxman 43 (Mag). (Guj.) in CIT v. Andhra Pradesh State Road Transport Corporation 8 ITA.No.365 & 1307/Hyd./2025 120061.285 ITR 147(AP) and CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 65 Taxman 273/195 ITR 825 (Cal). 5. The decision of the Division Bench of this court in Xavier Kelavani Mandal (P.) Ltd. (supro) leaves the issue no longer res integra. In that case Form 10B was not filed by the assessee alongwith the return of income, however the appellate authority permitted the assessee to file Form 10B audit report at the appellate stage and accepted…

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…P.). Ltd. (2014) 41. taxmann.com 1841/221 Taxman 43 (Mag). (Guj.) in CIT v. Andhra Pradesh State Road Transport Corporation 8 ITA.No.365 & 1307/Hyd./2025 120061.285 ITR 147(AP) and CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 65 Taxman 273/195 ITR 825 (Cal). 5. The decision of the Division Bench of this court in Xavier Kelavani Mandal (P.) Ltd. (supro) leaves the issue no longer res integra. In that case Form 10B was not filed by the assessee alongwith the return of income, however the appellate authority permitted the assessee to file Form 10B audit report at the appellate stage and accepted…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…asons for accepting a belated audit report. (1/1148-CBDT F. No. 267/482/77-IT(Part), dated February 9, 1978-CBDT Bulletin Tech. XXIII/582.)" 11. On behalf of the assessee, reliance was placed upon CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1992] 195 ITR 825 (Cal) and CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325 (Guj). 12. In CIT v. Jaideep Industries [1989] 180 ITR 81 (P & H), the point under consideration before this court was whether the Tribunal was right in holding that filing of the audit report under Section 80J(6A) during the assessment proceedings and not along with the return…

SOCIETY FOR ADVANCEMENT OF VILLAGERS EMPOWERMENT AND REHABILITATION FOR ALL,KOLKATA vs. ITO (EXEMP) WARD-2(2), NEW DELHI

The appeal of the assessee is allowed

ITA 2784/DEL/2023[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandrasociety For Advancement Of Vs. Ito (Exem), Ward 2(2) Villagers Empowerment, Pratyakshkar Bhawan C/O, M/S Salarpuria Spm Civic Centre, Jajodia & Co., 7, C.R. New Delhi - 110002 Avenue, 3Rd Floor, Kolkata, West Bengal – 700 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacas3377F Appellant .. Respondent

For Appellant: Sh. Siddharth Jhajharia, CAFor Respondent: Sh. Manish Gupta, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 154

…wherein the judgment passed by the Hon’ble Kolkata High Court in the case of CIT Vs. Hardeodas Agarwalla Trust, reported in (1992) 198 ITR 511 (Cal) and the judgment in the matter of CIT Vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust, reported in (1992) 195 ITR 825 (Cal) were relied, wherein it has been held that if the audit report was not filed along with return of income the return became defective and the AO was required to give an opportunity to the assessee to submit the audit report and to rectify the defect before completion of the assessment. Finally, the AO was directed to rectify the assessee acc…

SILK ASSOCIATION OF INDIA,KOLKATA vs. ITO, WARD 8(2),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 705/KOL/2025[2023-24]Status: DisposedITAT Kolkata30 Jul 2025AY 2023-24

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.705/Kol/2025 Assessment Year: 2023-24 Silk Association Of India……...……..…………………....Appellant C/O P K Himmatsinghka & Co. 41, B B Ganguly Street, 2Nd Floor, Kol-12. [Pan: Aaocs9213J] Vs. Ito, Ward-8(2), Kolkata…………………..………………….…..... Respondent Appearances By: Shri P. K. Himmatsinghka, Ar, Appeared On Behalf Of The Appellant. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2025 Date Of Pronouncing The Order : July 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 31.01.2025 Passed By The Cit, Appeal Addl/Jcit(A)-7, Mumbhai [In Short Cit(A)] Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Ate That The Assessee’S Accounts Were Duly Audited For The Financial Year Ending On 31.03.2023. The Audit Report In Form 10B Was Signed On 01.09.2023 & The Unique Document Identification Number (Udin) Was Generated On 20.10.2023. However, Due To Unforeseen Technical Glitches, The Assessee Was Unable To Upload Form 10B On The E-Filing Portal Within The Prescribed Due Date Of 31.10.2023. The Form Was Eventually Uploaded On 16.11.2023, Resulting In A Delay Of 16 Days. The Return Of Income Under Section 139 Read With Section 139(4A) Of The Act Was Filed On 18.11.2023, Which Was Within The Extended Due Date Of 30.11.2023. Additionally, Form 10

Section 11Section 11(2)Section 139Section 143(1)Section 250

…tive claim of exemption, especially when there was no mala fide intention on the part of assessee. In support, reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust [1996] 195 ITR 825 (Cal), wherein it was held that the filing of the audit report is a procedural requirement, and so long as the report is available with the Assessing Officer before completion of the assessment, exemption under Section 11 cannot be denied. 5. On the other hand, the ld. DR supported the order of the authority below. 6. We after considering the r…

THE VEDIC CULTURE CENTRE,DELHI vs. ITO WARD(EXEMPTION)-2(3), DELHI

In the result, the appeal of the assessee is allowed

ITA 780/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Jul 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.780/Del./2025, A.Y. 2022-23 The Vedic Culture Centre Income Tax Officer, 7, Institutional Area Ward (Exemption)-2(3), Lodhi Road, New Delhi-3 Vs. Civic Centre, Minto Road, Pan: Aaatt0811G New Delhi (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Advocate Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2022-23 Filed By The Assessee Is Directed Against The Order Dated 24.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

For Appellant: d. determining taxable income at Rs.75,60,590/-against NIL return
Section 11Section 12ASection 139(1)Section 143(1)

…the needful. The Ld. Counsel, in view of above-mentioned Circular and following judicial decisions, submitted that the AO was not justified in rejecting the claim of exemption under section 11 of the Act: (i) Rai Bahadur Bissesswarlal Motilal Malwasie Trust 195 ITR 825, (Cal) (ii) Calcutta Management Association 42 ITD 62 (iii) Sankulp Welfare Society 303 ITR 64 (iv) National Horticulture Board 176 taxman.167 (v) Sahja Nand Charity Trust 228 ITR 292 4.1 Alternatively, the Ld. Counsel submitted that after rejection the claim of exemption under section 11 of the Act, at most the income as per the instead of the…

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

In the result, the appeal of the assessee is allowed

ITA 199/CTK/2025[2023-24]Status: DisposedITAT Cuttack16 Jul 2025AY 2023-24

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Orissa Evangelistic Trust Ito, Exemption Ward, Cuttack Association, Aaykar Bhavan, Shelter Chhak At-Kesharpur, Buxi Bazar, Tulsipur, Cuttack, Vs. Cuttack-753001 Odisha-753008 (Appellant) (Respondent) Pan No. Aaato0708P Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

For Appellant: Shri SK Sarangi, ARFor Respondent: Shri Nishanth Rao B, DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)

…the Hon'ble Gujarat High Court in the case Sarvodaya Charitable Trust -vs. ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon'ble Jurisdictional High Court in the case of CIT-vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income is not mandatory requirement for the purpose of claiming exemption under sections 11 & 12 of the Act and even if filed at later stage, the assessee is entitled to claim exemption under sections 11 & 12. The facts of the…

INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

In the result, the appeal of the assessee is allowed

ITA 509/CTK/2024[2018-19]Status: DisposedITAT Cuttack16 Jul 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Income Tax Officer, Exemption Indira Gandhi Institute Of Ward, Bhubaneswar, Pharmaceutical Sciences Pratyaksha Kar Bhawan, Third N-4/208 Nayapalli, Irc Village, Floor, Regional Telecom Trg Vs. Khorda, Odisha-751015 Centre, Vss Nagar Road, Bhubaneswar-751007 (Appellant) (Respondent) Pan No. Aaati7724B Assessee By : Shri Kc Jena, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

For Appellant: Shri KC Jena, ARFor Respondent: Shri Ashim Kumar Chakraborty
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)

…rmaceutical Sciences; A.Y. 2018-19 the case Sarvodaya Charitable Trust -vs. ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon'ble Jurisdictional High Court in the case of CIT-vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income is not mandatory requirement for the purpose of claiming exemption under sections 11 & 12 of the Act and even if filed at later stage, the assessee is entitled to claim exemption under sections 11 & 12. The facts of the…

GANGAVALLI EDUCATIONAL TRUST,SALEM vs. ITO, EXEMPTION WARD,, SALEM

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

ITA 1226/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Jun 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1226/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Gangavalli Educational Trust, Vs. The Income Tax Officer, 9/636, Pallakadu, Naduvalur, Exemptions Ward, Gangavalli, Salem 636 105. Salem. [Pan:Aabtg8124A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri T.S. Lakshmi Venkataraman, AdvocateFor Respondent: Shri Vijay Kumar, JCIT
Section 10Section 11Section 143(1)Section 143(3)

…for claiming the benefit of section 11 & 12 of the Act, it is directory and not mandatory. For this preposition, the ld. AR relied on the decisions of Hon’ble High Court of Calcutta in the case of CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust (1992) 195 ITR 825 and the decision of the Hon’ble High Court of Gujarat in the case of CIT v. Gujarat Oil & Allied Industries (1993) 201 ITR 325. By filing copy of 12AA registration certificate dated 13.06.2016, the ld. AR submits that the assessee is entitled for exemption under section 11 & 12 of the Act. By filing income computation sheet, income and expenditur…

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