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“Section 13(9)”

Section References (mined)Section 13Section 13(9)40 judgments

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115BSection 12ASection 13(9)Section 139(1)Section 143(2)Section 143(3)Section 250

filed the Form-10 on 25/09/2017, which was after the due date specified. The AO further observed that as per the provisions of section 13(9) of the Act, the benefit of accumulation in accordance with the provisions of section 11(2) shall not be allowed when ... expenditure to the tune of Rs.2,58,570/- to be included in the income of the assessee Trust as per the provisions of section 13(9) of the Act, wherein the provisions of section 11 & 12 would 4 Ameenamma Charitable Trust vs. ITO not apply to the income referred

G.C.T.ALUMNI ASSOCIATION,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

exemption u/s.11 to the assessee for a delay of just 31 days. The ld AR further submitted that as per the provisions of section 13(9), the exemption u/s.11 can be denied only where the assessee fails to file the return of income within the due date specified u/s.139

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)

erred in rejecting the assessee's appeal without appreciating that provisions of section 11(2)(c) and section 13(9) were not applicable to the assessee's case. 8. The above grounds of appeal are without prejudice to one another. 9. The appellant craves leave to furnish Additional Evidence which

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

ITA 22/JODH/2023[2019-20]Status: DisposedITAT Jodhpur28 Jan 2026AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

rejected claim of the assessee by observing that claim of exemption u/s 11(2) has been made by the assessee even though Section 13(9) expressly does not allow such a claim from assessment year 2016 onwards for belated returns. The other condition of this being apprehended from the information ... with the proceedings as provided u/s 11 of the Income Tax Act. He has objected to Ld. CIT(A) observation that Section 13(9) introduces with effect from Assessment Year 2016-17 that benefit of application of income u/s 11 cannot be allowed where return of income is filed after

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

ITA 21/JODH/2023[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

rejected claim of the assessee by observing that claim of exemption u/s 11(2) has been made by the assessee even though Section 13(9) expressly does not allow such a claim from assessment year 2016 onwards for belated returns. The other condition of this being apprehended from the information ... with the proceedings as provided u/s 11 of the Income Tax Act. He has objected to Ld. CIT(A) observation that Section 13(9) introduces with effect from Assessment Year 2016-17 that benefit of application of income u/s 11 cannot be allowed where return of income is filed after

SHRI MARTAND DEOSANSTHAN JEJURI,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE, PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 593/PUN/2025[2017-18]Status: DisposedITAT Pune11 Sept 2025AY 2017-18

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

For Appellant: Shri Sachin KumarFor Respondent: Shri Ramnath P. Murkunde
Section 11(2)Section 12ASection 13(9)Section 139(1)Section 143(1)Section 143(2)Section 250

provisions of section 11(2) read with Rule 17(2) of the Income Tax Rules, 1962 (the “Rules”) and also the provisos of section 13(9) of the Act which mandates filing of Form 10 on or before due date specified under section 139(1) for furnishing return of income

DCIT, TRIVANDRUM vs. ST JOSEPHS PROVINCE, TRIVANDRUM

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 443/COCH/2025[2018-19]Status: DisposedITAT Cochin14 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA

DCIT, TRIVANDRUM vs. ST. JOSEPHS PROVINCE, TRIVANDRUM

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 442/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA

INCOME TAX OFFICER, EXEMPTIONS WARD, TRICHY, TRICHY vs. ARULMIGU SWAMINATHA SWAMI THIRUKKOVIL, KUMBAKONAM

In the result, the appeals filed by the revenue in ITA Nos

ITA 370/CHNY/2025[2013]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

proceedings in the present facts of the case are related to the A.Y.2013-14 & 2014-15. The extrapolation of the provisions envisaged in Section 13(9) to the factual matrix of the present case is not legally tenable on two counts namely (i) such extrapolation is not intended by the legislature

THE INCOME TAX OFFICER, EXEMPTIONS WARD, TRICHY, TRICHY vs. ARULMIGU SWAMINATHA SWAMI THIRUKKOVIL, KUMBAKONAM

In the result, the appeals filed by the revenue in ITA Nos

ITA 368/CHNY/2025[2014-15]Status: DisposedITAT Chennai30 Jul 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

proceedings in the present facts of the case are related to the A.Y.2013-14 & 2014-15. The extrapolation of the provisions envisaged in Section 13(9) to the factual matrix of the present case is not legally tenable on two counts namely (i) such extrapolation is not intended by the legislature

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

ITA 236/JPR/2025[2018-19]Status: DisposedITAT Jaipur24 Jun 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

4viii in Schedule Part B-TI is not allowed. Enochy Children Relief Society, Jaipur. (ii) As per section 13(9) of Income Tax Act, in Part BTI Amount entered against in sr. no. 4vi “Amount in addition to amount referred to in (iv) above, accumulated or set apart for specified

ENOCHY CHILDREN RELIEF SOCIETY,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee in ITA No

ITA 235/JPR/2025[2017-18]Status: DisposedITAT Jaipur24 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

4viii in Schedule Part B-TI is not allowed. Enochy Children Relief Society, Jaipur. (ii) As per section 13(9) of Income Tax Act, in Part BTI Amount entered against in sr. no. 4vi “Amount in addition to amount referred to in (iv) above, accumulated or set apart for specified

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

record and the submissions made have been examined. It was submitted before us that there was delayed filing of Form No.10 but section 13(9) of the Act was brought into the statute with effect from 01.04.2016 and the assessee relied upon the judicial pronouncements in support of fact that ... submitted that there was no provision for disallowance of the exemption for non-filing of Form No. 10 and non-compliance of section 13(9) of the Act which is with effect from 01.04.2016 and is only a procedural lapse. Our attention was drawn to page 7 of the paper

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

record and the submissions made have been examined. It was submitted before us that there was delayed filing of Form No.10 but section 13(9) of the Act was brought into the statute with effect from 01.04.2016 and the assessee relied upon the judicial pronouncements in support of fact that ... submitted that there was no provision for disallowance of the exemption for non-filing of Form No. 10 and non-compliance of section 13(9) of the Act which is with effect from 01.04.2016 and is only a procedural lapse. Our attention was drawn to page 7 of the paper

SHREE SUBRAHMANYA TEMPLE ,THOKUR vs. ITO, EXEMPTIONS, WARD-2, MANGALORE

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

provision of subsection (2) of section 11 of the Act. Furthermore, the assessee has filed belated return which is in contravention of section 13(9) of the Act and prohibits the benefit of section 11(2) of the Act in case of belated return. . Page ... income. As the same was furnished before the completion of the assessment, the purpose has been achieved. With regard to violation of section 13(9) of the Act, the learned AR placed reliance on the order of Chennai Tribunal in case of Jaya Educational Trust vs. DCIT reported

RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1397/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 May 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Agarwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139(4)Section 143(1)Section 250

purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act.” Hence, the exemption under section 11(2) was denied to the appellant council. Aggrieved by the order (Intimation ... purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act”, hence, the exemption under section 11(2) was denied to the appellant Council. In this case, the due date

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1367/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Agarwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139(4)Section 143(1)Section 250

purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act.” Hence, the exemption under section 11(2) was denied to the appellant council. Aggrieved by the order (Intimation ... purposes if all the conditions in section 11(2) and 11(5) are fulfilled, is not allowed in accordance with the provisions of section 13(9) of the Income Tax Act”, hence, the exemption under section 11(2) was denied to the appellant Council. In this case, the due date

KERALA CATHOLIC ASSOCIATION ,MUMBAI vs. INCOME TAX OFFICER EXEM WARD 1(4), MUMBAI

Appeal of the assessee is allowed

ITA 945/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 945/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic V/S. Ito Exemption, Ward 1(4), Association बिधम Mumbai Kca Bhavan, St. Francis Of Room No. 612, 6Th Floor, Asis International School, Cumballa Hill Mtnl Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri Ajit Pal Singh
Section 11(1)Section 11(2)Section 11(2)(c)Section 143(3)Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

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

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

appellate proceedings, the ld. CIT (A) allowed the appeal of the assessee by observing that section 13(9) of the Act was inserted by Finance Act, 2015, with effect from 01.04.2016, was not applicable to the instant assessment year and accordingly directed the ld. AO not to invoke the provisions ... Section 13(9) of the Act and thus, directed the AO to delete the addition. 06. The ld. DR submitted before the bench that the ld. CIT (A) has given a wrong finding as to application of the Section 13(9) of the Act as brought by the Finance

SRI SURYA NARAYANA SWAMY VARI DEVASTHANAMS,ARASAVALLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 121/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2017-18

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 121/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2017-18) Sri Surya Narayana Swamy Vari Vs. The Assistant Commissioner Devasthanams, Of Income Tax, Arasavalli, Exemption Circle, Srikakulam District. Vijayawada. Pan: Aaajs0913Q (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 11(2)Section 12ASection 13(9)Section 143(2)Section 143(3)Section 43(10)

filed Form-10 and Form-9A and has accumulated the surplus amount of Rs.1,21,96,713/- as per the provisions of section 13(9) r.w.s 11(2) of the Act. The Ld. AO observed that Form-10 has not been filed electronically but has been filed manually ... observed that the Ld.AO has rightly not allowed the benefit U/s. 11(2) of the Act in view of the specific provisions of section 13(9) of the Act and dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal

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