TaxTMI 
TaxTMI 
2025 (12) TMI 403
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....e 18(6) of the ITAT Rules. 3. Briefly stated, the facts of the case are that the assessee is a charitable Society registered u/s 12A engaged in the charitable activities and claiming exemption u/s 11 of the Act. The assessee has filed Form 10B on 16.11.2021 on the income tax portal and the ITR for AY 2021-22 was filed on 15.12.2021 declaring nil income. Thereafter, intimation u/s 143(1) of the Act was issued by the CPC, Bangalore and the Assessing Officer at CPC disallowed the exemption claimed u/s 11 by the assessee alleging that Form 10B was not filed within the due date prescribed under the Act. Hence, addition of Rs.1,17,14,634/- to the returned income has been made resulting into a demand of Rs.48,16,520/- against the assessee. 4....
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....ere was delay in uploading on the portal due to technical glitches on the income tax portal but audit report was furnished in Form No. 10B within the due date. The above defect was rectified by filing the audit report in the prescribed form again when the assessee received communication from CPC Banglore. The ld. counsel for the assessee contended that the assessee is entitled to exemption under Section 11 of the Act. Even otherwise, the Income-tax Officer had powers to condone the delay. The ld. counsel for the assessee relied on the decision of the co-ordinate bench in the case of Puran Chand Arora Charitable Trust in ITA No. 625/DEL/2024 order dated 22.11.2025 9. Per contra, the ld DR relied on the orders of the CIT(A). 10. We have....
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....B was not only uploaded before the filing of return but also before the processing of return u/s 143(1). In the above factual matrix, we are of the considered view that the mere non-generation of receipt of Form 10B can not be considered as so fatal as to be considered as not filed within specified date and deny the exemption u/s 11 of the Act. In such circumstances therefore, we are of the considered view that the assessee's uploading of Form 10B on 16.11.2021 may be considered to have been filed within specified date. Delay in filing Form 10B, if at all it is considered to be a delay, may be condoned and the exemption u/s 11 may be dully allowed. 13. The reliance of the assessee on the case of Puran Chand Arora Charitable Trust in ITA ....
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....of the assessee by CIT(A). The only reason for denying the claim of deduction u/s 80IC of the Act by AO was that the Form 10CCS was uploaded by the assessee on the website of the Income-tax Department on 10.11.2017 whereas the return of income was filed on 24.10.2017 and the return of income was processed u/s 143(1) of the Act on 30.10.2018. We find that CIT(A) while deciding the issue in favour of the assessee has given the finding that though there was delay in upholding Form 10CCB but the same was uploaded before the return of income was processed u/s 143(1) of the Act. For allowing the ground of assessee, CIT(A) had relied on the decision of Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [2009] 178....