{"id":62622,"date":"2026-07-25T09:50:53","date_gmt":"2026-07-25T04:20:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-sadguru-dada-maharaj-sangavadekar-seva-pratishthan-v-ito-e-punetrib-www-itatonline-org\/"},"modified":"2026-07-25T09:50:53","modified_gmt":"2026-07-25T04:20:53","slug":"shri-sadguru-dada-maharaj-sangavadekar-seva-pratishthan-v-ito-e-punetrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-sadguru-dada-maharaj-sangavadekar-seva-pratishthan-v-ito-e-punetrib-www-itatonline-org\/","title":{"rendered":"Shri Sadguru Dada Maharaj Sangavadekar Seva Pratishthan v. ITO (E) (Pune)(Trib.)www.itatonline.org"},"content":{"rendered":"<div>\n<p>The assessee, a charitable trust registered under section 12AA, filed its return of income claiming exemption under section 11. Though Form No. 10BB was not furnished one month prior to the due date prescribed under section 139(1), it was electronically filed before the Central Processing Centre processed the return under section 143(1). The CPC denied exemption under section 11 solely on the ground of delayed filing of Form No. 10BB, and the CIT(A) confirmed the adjustment. On appeal, the Tribunal held that the requirement of filing Form No. 10BB within the prescribed time is procedural and not a substantive condition for claiming exemption. Since the audit report was already available with the Department before the processing of the return, exemption could not be denied merely because of the delay in filing the form. Following <strong data-start=\"1240\" data-end=\"1335\">CIT (E) v. Laxmanarayan Dev Shrishan Seva Khendra (2024) 167 taxmann.com 548 (Guj.)<\/strong><b>, <\/b><strong data-start=\"1337\" data-end=\"1421\">Parul Mahila Pragati Mandal v. ITO (E) (2025) 175 taxmann.com 922 (Guj<\/strong><strong>) <\/strong>(HC) \u00a0and the decisions of the Coordinate Benches, the Tribunal directed the Assessing Officer to grant exemption under section 11. (<strong>ITA No. 1069\/PUN\/2026, dt. 20-07-2026 ( AY. 2024-25 ) <\/strong><b>\u00a0<\/b><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes &#8211; Delay in filing Form No. 10BB \u2013 Audit report filed before processing of return under section 143(1) \u2013 Delay is procedural \u2013 Exemption cannot be denied. [ S. 12, 12AA ,139(1),  143(1), R. 17B, Form No. 10BB ]  <\/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-62622","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gi2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62622","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=62622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62622\/revisions"}],"predecessor-version":[{"id":62623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62622\/revisions\/62623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}