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ITAT Allows Exemption Under Section 11 Despite Delay in Filing Form 10B
Case Law Details
- Case Name
- Bhakt Samaj Vikas Education Trust Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ahmedabad
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Bhakt Samaj Vikas Education Trust Vs ACIT (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad has ruled in favor of Bhakt Samaj Vikas Education Trust, allowing its claim for exemption under Section 11 of the Income Tax Act, 1961, despite a delay in filing Form 10B (Audit Report). The decision, pronounced on June 25, 2025, sets aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2021-22, which had upheld the disallowance made by the Central Processing Centre (CPC), Bengaluru.
Background of the Dispute
Bhakt Samaj Vikas Education Trust, a charitab...
