{"id":61967,"date":"2026-07-13T11:16:03","date_gmt":"2026-07-13T05:46:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chinmaya-seva-trust-v-dcit-2025-237-ttj-349-174-taxmann-com-214-panajitrib\/"},"modified":"2026-07-13T11:16:03","modified_gmt":"2026-07-13T05:46:03","slug":"chinmaya-seva-trust-v-dcit-2025-237-ttj-349-174-taxmann-com-214-panajitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chinmaya-seva-trust-v-dcit-2025-237-ttj-349-174-taxmann-com-214-panajitrib\/","title":{"rendered":"Chinmaya Seva Trust v. DCIT (2025) 237 TTJ 349 \/ 174 taxmann.com 214 (Panaji)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the condition of filing audit report is merely procedural and therefore, directory in nature for the purpose of claiming exemption under ss. 11 and 12. The Tribunal directed the\u00a0 AO\u00a0 to take on record the audit reports filed for the respective assessment years and then assess the total income of the assessee trust after giving effect to the provision of ss. 11 and 12. (AY. 2017-18 &amp; 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes-Belated filing of Form No. 10B-Revenue was not justified in denying the benefit of exemption-AO is directed to take on record both the audit reports filed for respective assessment years, treat them as filed in compliance with provisions of s. 12A(1)(b) and then assess the total income of the assessee after giving effect to the provisions of ss. 11 and 12.[S. 12, 12A,139(4A),  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_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-61967","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g7t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61967","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=61967"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61967\/revisions"}],"predecessor-version":[{"id":61968,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61967\/revisions\/61968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}