Late Form 10B Filing Doesn’t Deny Section 11 Exemption: ITAT Dehradun

Guru Singh Sabha Vs ITO (Exemption) (ITAT Dehradun) Income Tax Appellate Tribunal (ITAT), Dehradun Bench, has delivered a significant ruling in the case of Guru Singh Sabha versus the Income Tax Officer (Exemption), concerning the eligibility for tax exemption under Section 11 of the Income-tax Act, 1961. The tribunal’s decision, pronounced on April 23, 2025, effectively allows the assessee, Guru Singh Sabha, to claim the exemption despite the delayed filing of its tax audit report in Form 10B. This judgment has implications for charitable and religious trusts across the country, reiterating...