2025 (8) TMI 364

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....arani Nath, Sr. D.R. ORDER The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), Delhi on 27.09.2024 for A.Y. 2022-23. 2. The grounds of appeal raised by the assessee are as under: "1. Ground 1. On the facts and circumstances of the case and law, the....

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....e case and law, the Ld. CIT(A) erred in denying exemption of Rs. 14,08,696 claimed under section 11 of Income Tax Act, 1961 being expenses incurred for object of organization. 5. Ground 5. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in denying exemption of Rs. 1,75,520 being 15% of accumulated income under section 11(1)(a) of Income Tax Act, 1961 6. G....

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....pproved under Section 12A of the Income Tax Act, 1961 and also registered under new provisions vide registration dated 27.05.2021 being trust working for charitable object of medical relief for last four years. The assessee filed its return of income on 29.12.2022 but due to the technical glitches on Income Tax portal could file Form 10B which was validated on 02.03.2023. The Form 10B in Audit Rep....

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....e be allowed. 6. The Ld. D.R. submitted that the assessee has not filed Form 10B which is mandatory and therefore, the CIT(A) has rightly dismissed the appeal of the assessee and confirmed the denial of exemption under Section 11 of the Act. 7. Heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the assessee has submitted the Form 1....