2026 (2) TMI 1085

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....st the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 143(1) of the Income-tax Act, 1961 (hereafter referred to as 'the Act'). Further details of the orders of the lower authorities are as under:- ITA No. & AY Ld. FAA who passed the appellate order Appeal No. & Date of order of the Ld. FAA AO who passed the assessment order & Date of order 6442/D/25 2017-18 CIT(A)/Addl/JCIT-13, Mumbai DIN & Order No : ITBA/APL/S/250/2025-26/1079618106(1)s 14.08.2025 ADIT, CPC, Bengalure, u/s 143(1) Dated 16.07.2019 6443/D/25 2018-19 CIT(A)/Addl/JCIT-13, Mumbai DIN & Order No : ITBA/APL/S/250/2025-26/1079621625(1) 14.08.2025 ADIT, CPC, u/s 143(1) Dated 26.09.2019 6444/D....

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....on the basis of delay. 5. We find that as with regard to issue of delay in filing of Form No. 10B relevant to AY: 2017-18 to AY: 2020-21 the law is settled that directions are directory and there cannot be disallowance u/ s 11 & 12 of the Act for non-filing of audit report in Form 10B, before due date. Hon'ble Supreme Court in CIT(Exemption) Vs. Anjana Foundation (2025) 178 taxman.com 658 (SC) has dismissed the SLP of the department on the ground of delay as well as merits thereby sustaining the impugned orders of the Tribunal and Hon'ble High Court of Gujarat wherein it was held that filing of Form 10B is procedural requirement. 5.1 Then with regard to not mentioning of details of registration/approval relevant to AY: 2021-22 the Coo....