ITAT Remands Ganpat Trust’s Form 10B Filing Delay Case

Ganpat Vidhyanagar Uma Parivar Trust Vs ITO (ITAT Ahmedabad)

In the case of Ganpat Vidhyanagar Uma Parivar Trust vs. ITO, the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed the issue of delayed filing of Form 10B and 9A by the appellant, a public charitable trust engaged in educational activities. The trust’s income tax return for the assessment year 2017-18 was scrutinized, resulting in disallowance of an income accumulation claim and permissible exemptions, which led to a tax demand. The trust appealed, citing the Principal Commissioner of Income Tax (Exemption) [CIT(

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