{"id":60800,"date":"2026-06-18T12:00:44","date_gmt":"2026-06-18T06:30:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-bhakt-samaj-vikas-education-trust-v-cite-2025-213-itd-639-ahd-trib\/"},"modified":"2026-06-18T12:00:44","modified_gmt":"2026-06-18T06:30:44","slug":"shree-bhakt-samaj-vikas-education-trust-v-cite-2025-213-itd-639-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-bhakt-samaj-vikas-education-trust-v-cite-2025-213-itd-639-ahd-trib\/","title":{"rendered":"Shree Bhakt Samaj Vikas Education Trust v. CIT(E) (2025) 213 ITD 639 (Ahd) (Trib.)"},"content":{"rendered":"<p>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.\u00a0 (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60800","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fOE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60800","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=60800"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60800\/revisions"}],"predecessor-version":[{"id":60801,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60800\/revisions\/60801"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}