ITAT Allows Goregaon Education Society’s Exemption Claim u/s 11 Despite Delay in Filing Forms 9A and 10 obeying CBDT Circular [Read Order]
The Tribunal held that Circulars issued by the Central Board of Direct Taxes as binding upon the revenue authorities.
![ITAT Allows Goregaon Education Society’s Exemption Claim u/s 11 Despite Delay in Filing Forms 9A and 10 obeying CBDT Circular [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/2052416-itat-goregaon-education-societys-exemption-claim-us-11-despite-filing-forms-9a-cbdt-circular-taxscan.webp "ITAT Allows Goregaon Education Society’s Exemption Claim u/s 11 Despite Delay in Filing Forms 9A and 10 obeying CBDT Circular [Read Order]")
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) recently allowed an appeal filed by Goregaon Education Society while observing that the exemption under Section 11 of the Income Tax Act, 1961 cannot be denied due to delays in filing Forms 9A and 10, as the Central Board of Direct Taxes (CBDT) circulars permits such delay and the same are binding on the...
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) recently allowed an appeal filed by Goregaon Education Society while observing that the exemption under Section 11 of the Income Tax Act, 1961 cannot be denied due to delays in filing Forms 9A and 10, as the Central Board of Direct Taxes (CBDT) circulars permits such delay and the same are binding on the revenue authorities.
The appellant Goregaon Education Society is a registered charitable organization under section 12A of the Income Tax Act and operates an educational institution. The Appellant filed their return for Assessment Year (2017-18), along with the income and expenditure account, balance sheet and Form No.10B declaring total income as Nil.
The return was selected for scrutiny assessment and accordingly statutory notices were issued and served upon the appellant.
Also Read: Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT
During assessment proceedings the Assessing Officer (AO) observed that the Society had claimed exemptions of ₹18,83,882 as income deemed to have been applied for charitable purposes in India and ₹75,35,529 as amount accumulated under section 11(2) of the Income Tax Act, 1961.
On going through the e-filing site, the AO found that the assessee has not filed Form No. 9A as well as Form 10 electronically. Since the assessee had not filed the prescribed form, the claim of exemption was denied which was confirmed by the Commissioner of Income Tax (Appeals) on appeal.
The appellant submitted that both forms were filed, albeit belatedly, but prior to the completion of assessment proceedings.
The Bench comprising Sunil Kumar Singh (Judicial Member) and Narendra Kumar Billaiya (Accountant Member) referring to CBDT Circular No. 7/2018 and Circular No. 30/2019, observed the circular as binding on the revenue authorities and consequently directed the AO to allow the exemption claim.
These circulars authorize the Commissioners of Income Tax to admit belated applications in Form No. 9A and Form No. 10 where such forms are filed after the expiry of time, provided the assessee was prevented by reasonable cause from filing it on time.
Accordingly, the appeal was allowed.
The appellant was represented by Malav P. Seth, while the Department was represented by Dr. Kishor Dhule.
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