Section 12A Exemption Cannot Be Denied Due to Wrong Audit Form Filing: Calcutta HC

Howrah Heritage Society and Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court disposed of a writ petition filed by a charitable trust registered under Section 12A of the Income Tax Act, 1961, concerning non-disposal of its application dated 27.01.2026 seeking condonation of delay in filing Form 10B for Assessment Year 2024-25. The petitioner submitted that due to an inadvertent mistake by its Chartered Accountant, the audit report was filed in Form 10BB instead of the mandatory Form 10B applicable to charitable trusts claiming exemption under Section 12A. An appli...