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Delayed Form 10B Filing Not Fatal: ITAT Remands Exemption Case
Case Law Details
- Case Name
- Gram Nirman Mandal Vs DC/AC Exemption (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Kolkata
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Gram Nirman Mandal Vs DC/AC Exemption (ITAT Kolkata)
Form 10B Is Procedural- Delay in Form 10B Filing Not Fatal: ITAT Sets Aside NFAC’s Ex-Parte Order, Remands Matter
Patna Tribunal dealt with an ex-parte dismissal by CIT(A)/NFAC concerning denial of exemption u/s 11, 12 & 10(23B) for AY 2018-19. The Assessee, a historic voluntary organisation founded by Lok Nayak Jayaprakash Narayan in 1954 & engaged in Khadi activities, had failed to upload Form 10B on time due to severe medical issues faced by the tax auditor’s family. Though Form 10B was eventually filed el...
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