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

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

disallowance of the benefit of income applied for charitable purposes apparently and allegedly by denying the benefit of exemption under section 11 and section 12 of the Act solely on account of belated filing in Form 10B ignoring the fact that the alleged delay was marginal and on account of circumstances beyond the control of the Appellant and which deserved

GAURISHANKAR SEWA SAMITI ,NANDURA vs. INCOME TAX OFFICER WARD-2, NAGPUR

In the result, assessee's appeal stands allowed for statistical purposes

5,81,55,514, for the reason that in Schedule Part-A General Details of\nRegistration or approval under the Income Tax Act, 1961 (\"the Act\") details of\nsection 12AB or 10(23c) (iv)/10(23c)(v)/10(23c) (vi)/10(23c)(via) are not\nprovided in the column section under which the registration is applied.\nThe act has been