Delay in Form 10B Filing Is Curable; Section 11 Relief Allowed by ITAT Pune

Bible Fellowship Centre Wagholi Vs ITO (ITAT Pune) The captioned appeal concerns the Assessment Year (A.Y.) 2016-17 and arises against the order dated 15.07.2025 of Addl/JCIT(A)-3, Chennai, which emanated from the Assessment Order dated 29.11.2018 under Section 143(3) of the Income Tax Act, 1961. The assessee, a charitable trust, raised five grounds of appeal, primarily concerning two issues: (i) denial of deduction under Section 11(1)(a) of the Act at Rs. 4,82,850 for non-submission of Audit Report on Form 10B, and (ii) denial of deemed application of Rs. 8,09,074 under Form 9A as per clause ...