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Section 11 Exemption Allowed Despite Delay in Form 10BB
Case Law Details
- Case Name
- Kinkini Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Jaipur
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Kinkini Vs ITO (ITAT Jaipur)
Delayed Form 10BB Is Only Procedural: ITAT Jaipur Allows s.11 Exemption Despite Late Filing
Jaipur ITAT ‘SMC’ Bench, in Kinkini vs. ITO (ITA No.1185/JPR/2025, AY 2023-24, order dated 24.12.2025), allowed the assessee’s appeal and held that exemption u/s 11 cannot be denied merely due to delayed filing of Form 10BB, when the audit report was available on record before issuance of intimation u/s 143(1).
The assessee, a charitable trust/AOP, filed its return claiming full exemption u/s 11. However, Form 10BB (audit report)—though filed on 31.03.2024—was beyo...
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