{"id":55263,"date":"2025-07-15T10:32:25","date_gmt":"2025-07-15T05:02:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/puran-chand-arora-charitable-trust-v-ito-exemption-2025-211-itd-678-delhi-trib\/"},"modified":"2025-07-15T10:32:25","modified_gmt":"2025-07-15T05:02:25","slug":"puran-chand-arora-charitable-trust-v-ito-exemption-2025-211-itd-678-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/puran-chand-arora-charitable-trust-v-ito-exemption-2025-211-itd-678-delhi-trib\/","title":{"rendered":"Puran Chand Arora Charitable Trust. v. ITO Exemption (2025) 211 ITD 678 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the assessee had obtained audit report in Form 10B before filing return of income, however filed same belatedly but before completion of assessment under section 143(1), it being a procedural lapse on part of assessee, benefit of exemption under section 11 could not be denied to assessee-trust, as filing of Form 10B is directory and not mandatory in nature. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Non-filing of Form 10B-Directory-Exemption cannot be denied. [S. 143(1),  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-55263","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55263","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=55263"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55263\/revisions"}],"predecessor-version":[{"id":55264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55263\/revisions\/55264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}