Advertising Agencies Association of India v. ITO(Exemption)

Parties Involved

Facts Summary

The present appeal emanates from the denial of the exemption under section 11 of the Income Tax Act for not furnishing Form No. 10 within the due date. The appellant, Advertising Agencies Association of India, had filed an appeal against the denial of exemption by the Assessing Officer and the Commissioner of Income Tax (Appellate). The appellant argued that it fulfilled all conditions for claiming exemption for undertaking charitable activities and that the non-filing of Form 10 was due to unexpected technical glitches. The appellant also cited various judicial precedents and CBDT Circular No. 3 of 2020 to support its claim.…

Legal Issues

• 1. Whether the exemption under section 11 of the Income Tax Act can be denied for non-filing of Form No. 10 within the due date?
• 2. Whether the delay in filing Form 10 can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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