2025 (3) TMI 2237

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....peal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Incometax (Appeals) ["CIT(A)" for short] dated 20.12.2024 for the assessment years 2021-2022. 2. The appellant is a charitable institution, duly registered under the Societies Registration Act. It is also registered u/s.12AB of the Incometax Act, 1961 ("the Act" hereinafter). Th....

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.... giving an opportunity to the appellant. The learned Counsel for the assessee further submitted that there were no mistakes apparent from record, which can be rectified by exercising the power vested with it u/s.154 of the Act. However, the CIT(A), by taking note of the fact that the revised Form 10B was filed on 1st March, 2022, which was beyond the due date for filing the return of income u/s.13....

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....on of Panelboard Manufacturer v. DCIT (2023) 157 taxmann.com 550 (Guj.) (iv) Shri Panchmurti Education Society v. ITO (2025) 171 taxmann.com 546 (Nagpur-Trib.) (v) VArdhman Stanakvasi Jain Shravak Trust v. ITO (2025) 172 taxmnn.com 165 (Ahmedabad-Trib.) 5. On the other hand, the learned Senior DR placing reliance on the orders of the authorities below submits that no interfere....

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.... limit prescribed for submission of Form 10B is only directory in nature and not a mandatory condition as held by the Hon'ble High Court of Delhi in the case of Associated Chambers of Commerce and Industry of India v. DCIT (2024) 165 taxmann.com 510 (Delhi) and Hon'ble Gujarat High Court in the case of Association of Panelboard Manufacturer v. DCIT (2023) 157 taxmann.com 550 (Gujarat). In the pres....