2025 (11) TMI 993

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....-Tax Act, 1961(in short "the Act". 2. The assessee has raised the following ground in appeal: 1. Confirming the following actions of ACIT(E) circle-2(1), Delhi a. determining taxable income at Rs. 86,28,404/- against the Nil as returned b. not allowing deduction claimed u/s 11(2) of the I.T. Act 1961 on the ground that Form 10 had been filed late; c. ignoring the statutory Form 10 available on record at the time of assessment; 3. The brief facts of the case are that the assessee society is registered under the Societies Registration Act XXI of 1860. Assessee is also registered u/s 12A of the Act and also notified u/s 80G(5)(vi) of the Act. The object of the trust is to set up Gaushala and also to se....

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.... to CIT(Exemption) that the earlier circular No. 7 of 2018 stated above may be considered as extended for the A.Y. 2017-18. However, the appellant has not made any mention as to whether any fresh request or application was made to the CIT(Exemption) for condonation referring to the new notification. 5.3 It is to be clarified that there was no specific circular for condonation of delay of filing the Form 10. The case of the appellant clearly within the ambit of circulars mentioned above and circular has not been declared as null and void by the jurisdictional High Court. Accordingly one has to follow the circular of the CBDT. 5.4. In this scenario, there is technical breach of submitting Form 10 which cannot be corrected th....