ITAT condones delay of 18 days in filing ROI & Form 10B – Allows Section 11(2) deduction

Archana Foundation Vs Asst. Director of Income Tax (ITAT Mumbai)

The Income Tax Appellate Tribunal (ITAT) Mumbai has issued a ruling in favor of Archana Foundation, a registered public charitable trust, allowing its claim for deduction under Section 11(2) of the Income Tax Act, 1961, for the Assessment Year 2019-20. The decision, pronounced on May 6, 2025, overturns a previous order by the Commissioner of Income-tax (Appeal) (CIT(A)) dated January 20, 2025, which had upheld the denial of the exemption by the Central Processing Centre (CPC), Bengaluru, acting as the Assessing Office

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