Delayed Form 10B Filing Not a Ground to Reject Section 11 Exemption: ITAT Jaipur

Tarun Shiksha Avam Jan Seva Samiti Vs ITO (ITAT Jaipur) Background of the Case The assessee, a trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur, challenging the order of the Commissioner of Income Tax (Appeals) dated 13.02.2025. The appeal was filed with a delay of 84 days. The Secretary of the trust explained through an affidavit that the delay occurred because his father was undergoing cancer treatment, requiring frequent travel between Tonk and Jaipur, which prevented timely compliance. The Tribunal accepted the explanation as sufficient cause and condoned the ...