Dogra Educational Society

Parties Involved

Facts Summary

The assessee, Dogra Educational Society, an educational trust, filed its return of income for the Assessment Year 2018-19 on 30.03.2019 with NIL income. The case was selected for Complete Scrutiny assessment under the e-assessment Scheme, 2019 on the issue of 'Expenditure for Charitable or Religious Purposes'. During the assessment proceedings, the Assessing Officer denied the claim of exemption under section 11 of the Income Tax Act, 1961, on the grounds that the assessee failed to satisfy the conditions of section 11 and 12 as laid down in section 12A(1)(ba) of the Act. Specifically, the AO noted that the assessee did not furnish Form No. 10B as stipulated under section 12A(b) of the Act along with the return of income, as it was filed on 06.04.2019, beyond the time limit specified under section 139 of the Act. Aggrieved by this order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals), who partly allowed the appeal, relying on previous Tribunal decisions that the appellant is eligible for exemption under section 11 of the Act.…

Legal Issues

• 1. Whether the assessee is entitled to exemption under section 11 of the Income Tax Act, 1961?
• 2. Whether the delay in filing Form No. 10B disentitles the assessee from claiming exemption under section 11?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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