Form 10B Filing Held Directory, Not Mandatory for Section 11

Aarti Singal Foundation Vs CPC (ITAT Delhi)

Form 10B Is Directory, Not Mandatory: Minor Delay Can’t Defeat Charitable Exemption:- CPC Adjustment u/s 143(1) Set Aside-

Delhi ITAT ‘A’ Bench in Aarti Singal Foundation vs CPC, Bengaluru (ITA No.89/Del/2025, AY 2021-22, order dated 23-12-2025) allowed the assessee’s appeal and restored exemption u/s 11(1), holding that Please become a Premium member. If you are already a Premium member, login here to access the full content.