Denial of deduction u/s 11 for non-filing of Form No. 10B is unjustifiable

Shyam Charan Sewa Trust Vs DCIT (ITAT Amritsar)

ITAT Amritsar held that failure in furnishing of Form No. 10B is a procedural defect. Accordingly, denial of deduction u/s 11 of the Income Tax Act for such a defect is unsustainable in law.

Facts- The assessee filed the return u/s 139. The return was processed u/s 143(1) and claimed deduction u/s 11 which was disallowed by the CPC, Bangalore and total addition was made Rs. 11,46,800/-. The assessee had not filed the audit re

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