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Case Law Details

Case Name : Arya Vysya Sangha Vs ITO (ITAT Bangalore)
Related Assessment Year : 2017-18
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Arya Vysya Sangha Vs ITO (ITAT Bangalore)

ITAT Bangalore held that rejection of exemption u/s. 11 of the Income Tax Act due to non-appearance of form 10B in e-filing portal unjustified as form was already filed but was not appearing in e-filing portal. Matter remanded for fresh consideration.

Facts- The assessee filed return of income on 18.9.2019 and claimed exemption u/s. 11. While processing the return of income on 18.05.2020 the exemption claimed by the assessee was not accepted.

FAA noticed that assessee filed Form 10B on 16.09.2019 and return wa

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