No Addition for Delay in Form No. 10 Filing When Condoned by CIT(E)

Sarla Singhvi Charitable Society Vs ITO (ITAT Jodhpur) Introduction: The Sarla Singhvi Charitable Society found itself in a situation where it had to appeal against the order of the National Faceless Appeal Centre, Delhi (NFAC), for the assessment year 2019-20. The primary issue revolved around the condonation of delay in filing Form No. 10 within the due date of the Income Tax Return (ITR) under Section 139 of the Income Tax Act. The Income Tax Appellate Tribunal (ITAT) Jodhpur was tasked with examining whether the delay was rightfully condoned by the Commissioner of Income Tax (Exemption), ...