Held that assessee trust had filed Form 10B and the same was available with the Department before the passing of the order/intimation under section 143(1), claim of exemption under section 11 could not be denied only on account of delay in filing of Form No 10B before due date. (AY. 2021-22)
Shree Bhakt Samaj Vikas Education Trust v. CIT(E) (2025) 213 ITD 639 (Ahd) (Trib.)
S. 11: Property held for charitable purposes-Delay in filing Form 10B, which was made available before passing of intimation u/s 143(1)-Denial of exemption was not valid.[S.12, 143(1)]
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