Shri Karadia Rajput Bandhu Association vs The DCIT, CPC, Bangalore

Parties Involved

Facts Summary

The assessee, Shri Karadia Rajput Bandhu Association, filed an appeal against the order of the Commissioner of Income Tax (Appeal) for the assessment year 2017-18. The assessee argued that the expenses incurred on the objects of the Trust, including establishment expenses, should have been granted as a deduction under Section 11 of the Income Tax Act, 1961. Additionally, the assessee contested the requirement to file Form No. 9A, stating that it was not necessary since there was a net deficit during the year. The Commissioner of Income Tax (Appeal) upheld the Assessing Officer's view that Form No. 9A was required to be filed. The assessee appealed this decision to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the expenses incurred on the objects of the Trust are eligible for deduction under Section 11?
• 2. Whether Form No. 9A is required to be filed when there is a net deficit during the year?

Judgment Outcome

Decided in favour of Assessee.

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