Income Tax Appellate Tribunal Case No. 1278/CHANDI/2025

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Chandigarh Pollution Control Committee, against an order of the Commissioner of Income Tax (Appeals) dated 12.08.2025. The assessee was assessed as an 'Association of Person' (AOP) and was not eligible for exemption under section 11 of the Income Tax Act, 1961. The assessee's application for condonation of delay in filing Form No.10 was pending before the Central Board of Direct Taxes (CBDT). The assessee's claim of exemption under section 10(46) was found applicable from 01.06.2020. The appeal was dismissed by the Commissioner of Income Tax (Appeals). The assessee's application under section 119(2)(b) was also pending, which would have a direct bearing on the claim. The assessee appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessee is eligible for exemption under section 11 of the Income Tax Act, 1961?
• 2. Whether the assessee's application for condonation of delay in filing Form No.10 should be considered?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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