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Exemption Under Sections 11 & 12 Cannot Be Denied for Procedural Delay in Form 10B: ITAT Hyderabad
Case Law Details
- Case Name
- Global University Foundation Vs ITO (Exemption) (ITAT Hyderabad)
- 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 Hyderabad
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Global University Foundation Vs ITO (Exemption) (ITAT Hyderabad)
In Global University Foundation vs. ITO (Exemption), the Income Tax Appellate Tribunal (ITAT) Hyderabad Bench addressed two key issues: (i) condonation of delay in filing the appeal, and (ii) denial of exemption under Sections 11 and 12 of the Income-tax Act, 1961, due to the delayed filing of audit report in Form 10B.
The assessee, a charitable foundation, filed its appeal with a delay of 506 days against the order dated 14 July 2023 passed by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NF...
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