SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation from claiming section 11 exemption relief herein once it has failed to ensure compliance of filing of tax audit report in Form 10B within the prescribed due date of filing of return under section 139(1) of the Act. Its case

SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation from claiming section 11 exemption relief herein once it has failed to ensure compliance of filing of tax audit report in Form 10B within the prescribed due date of filing of return under section 139(1) of the Act. Its case

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

charitable activities carried out by the assessee society. Ld. AR that the exemption u/s 11 was mainly disallowed by the CPC on the basis of belated filing of audit report in Form 10B. It is further submitted by Id. AR that it is true that Form 10B could not be furnished one month prior to the due date for furnishing