Exemption u/s 11 Cannot Be Denied for Minor Delay in Uploading Form 10B ITAT Chennai

Alternative for India Development Vs ITO (ITAT Chennai) Income Tax Appellate Tribunal (ITAT), Chennai Bench, delivered its order on 9 October 2025 in an appeal filed by a charitable trust, Alternative for India Development, against the order of the Joint Commissioner of Income Tax (Appeals)-2, Gurugram. The appeal arose from an intimation issued by the Centralized Processing Centre (CPC), Bengaluru under Section 143(1) of the Income Tax Act, 1961 for Assessment Year 2019–20. Condonation of Delay The appeal was filed 198 days beyond the limitation period. The assessee submitted a petition for...