Friends Associates Charitable Trust vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal in ITA No. 6251/Del/2026 for AY 2017-18, arises out of the order of the ld. Jt. Commissioner of Income Tax (Appeals)-6, Kolkata dated 10.03.2026 against the order of assessment passed u/s 154 of the Income-tax Act, 1961 dated 02.01.2020 by the Assessing Officer, CPC, Bangalore. The issue involved in the present appeal is whether the learned NFAC was justified in confirming the action of the learned CPC in denying the claim of exemption under section 11 of the Act in the facts and circumstances of the instant case for non-filing of Form 10. The Assessee had filed Form No. 10 belatedly on 07-05-2026, i.e. after the date of passing of order of learned NFAC. The belated filing and wrong filing of prescribed form was already condoned by the Learned CIT (Exemptions) under section 119(2)(b) of the Act. The non-filing of Form 10 alone in time could not be the relevant factor in denying the claim of deduction under section 11(2) of the Act.…

Legal Issues

• 1. Whether the learned NFAC was justified in confirming the action of the learned CPC in denying the claim of exemption under section 11 of the Act for non-filing of Form 10.

Judgment Outcome

Decided in favour of Assessee.

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