Section 11 exemption cannot be denied solely for delayed Form 10B uploading

New Bombay Merchants Educational Foundation Vs ACIT (ITAT Mumbai)

The assessee, a charitable trust engaged in imparting education and registered under the Bombay Public Trust Act, section 12A/AB, and approved under section 80G, filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 18.02.2025 for Assessment Year 2018-19. The trust argued that its appeal before CIT(A) was dismissed ex parte without considering written submissions, without granting the requested hearing, and without adjudicating several grounds, including denial of exemption und

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