2025 (9) TMI 562

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....Shri Mandeep Pawar, Sr.DR ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: The Assessee preferred captioned appeal, challenging the order dated 12.02.2020, wherein the Ld. Commissioner of Income Tax/National Faceless Assessment Centre (NFAC), for short "CIT(A)"), confirming the order passed by the CPC denying grant of registration under Section 11 of the Act amounting to Rs. 1,81,18,329 on the gr....

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.... due date of filing of the return of income. He further submitted that the furnishing of audit report along with certificate in Form 10B is directive and not mandatory. It is a settled law that the auditor certificate in Form 10B could be filed on later date. In this regard, reliance has been placed on the following decisions: * Trust For Reaching The Unreached Through Trustee vs CIT(E) S....

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....24 * Shri Mahudi Madhupuri Jain NSM Bhojanshala and Prashadi Bhawan vs CPC ITA No.184/Ahd/2024 dated 04.06.2024. * ITO vs P K Krishnan Educational Trust in ITA No.3533/Mum/2023 * Bhagwant Kishore Memorial Education Society vs ITO ITA No.3657/Del/2023 dated 14.08.2024 * Artistes Unlimited Charitable Trust vs ITO ITA No.1177/Del/2024 dated 08.06.2024 (Hon'ble ....

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....n by the Coordinate Bench in Shree Bhairav Seva Samiti Vs. ITO (Exemption) reported in (2023) 149 taxmann.com 478 (Mumbai Tribunal) where the denial of exemption under Section 11 of the Act by CPC under Section 143(1) for non filing of Form 10B within prescribed due date was reversed in consonance with the judicial view available on the issue. 6. In the light of judicial dicta available, we hav....