AL Salam Educational Trust Vs. Income Tax Officer-Exem Ward 1(1), Mumbai

Parties Involved

Facts Summary

AL Salam Educational Trust, an educational trust, filed appeals against the order passed by the Commissioner of Income Tax (Appeals) denying exemption under Section 11 of the Income Tax Act due to delay in filing Form 10B. The trust argued that the delay was due to disruptions in management and the COVID-19 pandemic. The trust had filed applications for condonation of delay before the Commissioner of Income Tax (Exemption) and the Central Board of Direct Taxes (CBDT). The Income Tax Appellate Tribunal reviewed the case and found that the delay was genuine and reasonable, and directed the Commissioner of Income Tax (Exemption) to condone the delay and grant the exemption.…

Legal Issues

• 1. Whether the delay in filing Form 10B should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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