ITAT Delhi Allows Exemption Because Trust Required to File Form 10BB, Not Form 10B

Indian Association of Parlimentarians on Population & Development Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed against the order dated 12.06.2025 passed by the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals), New Delhi, which arose from an assessment order dated 22.06.2020 passed under Section 154 of the Income Tax Act, 1961 for Assessment Year 2017–18. The dispute concerned the denial of the assessee’s claim of exemption by the Centralised Processing Centre (CPC) while processing the return under Section 143(1) of the Ac...