{"id":63731,"date":"2026-08-04T12:24:56","date_gmt":"2026-08-04T06:54:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-ernest-borges-memorial-fund-v-ito-e-mum-trib-www-itatonline-org\/"},"modified":"2026-08-04T12:24:56","modified_gmt":"2026-08-04T06:54:56","slug":"dr-ernest-borges-memorial-fund-v-ito-e-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-ernest-borges-memorial-fund-v-ito-e-mum-trib-www-itatonline-org\/","title":{"rendered":"Dr. Ernest Borges Memorial Fund v. ITO (E) (Mum.)(Trib). www.itatonline.org"},"content":{"rendered":"<div>\n<p>The assessee, a charitable trust, filed its return claiming exemption under section 11 and subsequently claimed deemed application of income by exercising the option under Explanation to section 11(1) through Form No. 9A. The Assessing Officer denied the claim on the ground that Form No. 9A had not been filed within the prescribed time. During appellate proceedings, the assessee&#8217;s application for condonation of delay under section 119(2)(b) was rejected by the Principal CIT (E). Before the Tribunal, the assessee contended that the remedy under section 119(2)(b) was only an additional administrative remedy and did not curtail the statutory appellate jurisdiction. The Tribunal held that rejection of a condonation application under section 119(2)(b) does not bar the appellate authorities from independently examining whether the assessee has substantially complied with the statutory requirements. Since A.Y. 2016-17 was the first year in which electronic filing of Form No. 9A was introduced, the delay was only about three months, Form No. 9A had been filed during the assessment proceedings, and there was no mala fide intention, the delay deserved to be condoned. The Tribunal directed the Assessing Officer to treat Form No. 9A as validly filed and allow the claim of deemed application of income, subject to verification of other statutory conditions. \u00a0<strong>.( ITA No. 3378\/Mum\/2026, dt. 29-7-2026.(AY. 2016 -17 ) <\/strong><b><\/b><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes -Charitable Trust \u2013 Delay in filing Form No. 9A \u2013 Appellate authorities have power to examine claim independently notwithstanding rejection of condonation application under section 119(2)(b) \u2013 Delay of about three months condoned \u2013The Assessing Officer was directed to allow the exemption.[S.12 ,119(2)(b) , Rule 17, Form No. 9A] <\/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-63731","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gzV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63731","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=63731"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63731\/revisions"}],"predecessor-version":[{"id":63732,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63731\/revisions\/63732"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}