Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]

Based on decisions from the Delhi High Court and the Supreme Court, the ITAT concluded that the delay in filing Form 10B should not affect the exemption claim.

By Sneha Sukumaran Mullakkal - On March 10, 2025 8:31 pm - 3 mins read

ITAT Delhi- Form 10B late filing - Delhi ITAT decision on Form 10B - Taxscan

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) allowed the claim for exemption under section 11 of Income Tax Act,1961, despite the late filing of Form 10B, as the form was submitted before the completion of the assessment. Puran Chand Arora Charitable Trust, appellant-assessee, filed its return for the Assessment Year 2016-17 on 28.07.2016. Since…

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