{"id":44280,"date":"2024-07-16T10:38:09","date_gmt":"2024-07-16T05:08:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcit-osde-v-gujarat-energy-development-agency-2023-202-itd-733-ahd-trib\/"},"modified":"2024-07-16T10:38:09","modified_gmt":"2024-07-16T05:08:09","slug":"jcit-osde-v-gujarat-energy-development-agency-2023-202-itd-733-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-osde-v-gujarat-energy-development-agency-2023-202-itd-733-ahd-trib\/","title":{"rendered":"JCIT (OSD)(E) v. Gujarat Energy Development Agency. (2023) 202 ITD 733 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Assessee, a registered charitable trust under section 12A, claimed exemption under section 11. He did file audit report Form No. 10B during assessment proceedings. Assessing Officer denied exemption on ground that audit report was not e-filed along with return of income. CIT(A) allowed the exemption. On\u00a0 appeal the Tribunal held that\u00a0 requirement of furnishing of audit report in Form No. 10B is\u00a0 a mandatory requirement while that of filing of audit report along with return of income is\u00a0 a procedural requirement, assessee is\u00a0 entitled to exemption. Followed Social Security Scheme of GICEA v. CIT(E) (2023) 147 taxmann.com 283 (Guj)(HC)\u00a0\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Audit report-Not e.filed along with return-Filed in the course of assessment proceedings-Denial of exemption is not justified. [S. 12 12A, Form No 10B]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44280","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bwc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44280"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44280\/revisions"}],"predecessor-version":[{"id":44281,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44280\/revisions\/44281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}