Home of Peoples Empowerment Foundation Vs ITO (ITAT Bangalore)
SIn the case of Home of Peoples Empowerment Foundation vs. ITO, the Income Tax Appellate Tribunal (ITAT) in Bangalore addressed a delay of 205 days in the filing of Form 10B, which is required for claiming benefits under sections 11 and 12 of the Income Tax Act. The delay was attributed to the illness of a trustee, substantiated by a medical certificate from Sri Sai Shreshta Hospital. The Commissioner of Income Tax (Appeals) [CIT(A)] had dismissed the foundation’s appeal without condoning the delay, which prompted the foundation to approach the ITAT for relief.
The ITAT reviewed the medical evidence and ruled that the CIT(A) should have condoned the delay, given the valid health-related reason. Additionally, the Central Board of Direct Taxes (CBDT) had already issued an order condoning the delay in response to the foundation’s petition under section 119(2)(b) of the Income Tax Act, and instructed the Assessing Officer to examine the foundation’s eligibility for tax benefits. The ITAT allowed the appeal for statistical purposes, remanding the case to the Assessing Officer for consideration in accordance with the CBDT’s directives.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
The present appeal of the assessee is arising from the order of Id. CIT(A) dated 27.6.2024 and relates to assessment year 2021-22 having DIN & Order No. ITBA/APL/S/250/2024-25/1066132284(1).
