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Delay in Form 10B Filing: ITAT Directs CIT(A) to Review Petition
Case Law Details
- Case Name
- Jagadguru Shivanand Human Welfre Association Gadag Vs ITO (Exemption) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Bangalore
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Jagadguru Shivanand Human Welfre Association Gadag Vs ITO (Exemption) (ITAT Bangalore)
The appeal by the Jagadguru Shivanand Human Welfare Association (the assessee) was heard by the Income Tax Appellate Tribunal (ITAT) in Bangalore. The case concerned the denial of Section 11 exemption on the grounds that the assessee failed to file Form 10B within the prescribed time for the Assessment Year (AY) 2022-23. Despite filing the return of income on November 6, 2022, the assessee’s gross receipts of Rs. 50,67,850 were disallowed as exempt due to the delay in submitting Form 10B. The assessee ...





