Amrit CSR Foundation vs Income Tax Officer

Parties Involved

Facts Summary

The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authorities held the assessee as not eligible to claim section 11 exemption on twin counts: (i) since it was granted section 12A registration on 14.09.2017 and no proceeding was pending as the return herein came to be filed on 07.10.2017, its case is not covered u/s 12A(2) proviso, and (ii) it had failed to file/upload Form 10B on or before the 'due' date prescribed.…

Legal Issues

• 1. Eligibility of the assessee to claim section 11 exemption.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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