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Procedural Delays in Form 10B Filing Should Be condoned if No Malafide Intent: ITAT Kolkata
Case Law Details
- Case Name
- Manav Seva Trust Vs A.O. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Kolkata
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Manav Seva Trust Vs A.O. (ITAT Kolkata)
ITAT Kolkata ruled in favor of Manav Seva Trust, a registered charitable trust under Section 12A of the Income Tax Act, after its exemption claim was denied due to the late filing of Form-10B. The trust had filed its income tax return for AY 2018-19 on September 30, 2018, which was processed under Section 143(1). However, the CPC disallowed the exemption claim in an order dated March 18, 2020, as Form-10B was not submitted. The CIT(A) upheld this decision, citing that the trust did not seek condonation of delay under CBDT Circular No. 16...
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