Amrit CSR Foundation vs Income Tax Officer

This assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused. 3. It transpires during the course of hearing that both the learned lower authorities’ respective findings under challenge in section 143(1) processing dated 30.04.2018 and in the lower appellate discussion have held the assessee as not eligible to claim sectio n 11 exemption on twin counts i.e. since it was granted section 12A registration on 14.09.2 017 and no proceeding w as pending as the return herein came to be filed on 07.10.2017 , it’s case is not covered u/s 12A(2) proviso followed by their latter objection that it had failed to file/upload Form 10B on or befo re the “due ” date prescribed which is in the nature of mandatory compliance, as the case may be.

That being the case , the Revenue co uld hardly dispute that neither the assessee’s impugned exemption claimed is not in the nature of an arithme tical error or apparent incorrect claim; which could be dealt with and disallowed in section 143(1)(i) processing as stood at that point of time. There is further no other denial on fact that case law CIT Vs. Xavier Kelavani Mandal (P.) Ltd. (2014) 41 taxmann.com 184 (Guj.) has se ttled the above compliance o f filing Fo rm 10B as a directory than mandatory provision only. Lear ned counsel also submits that the CPC’s processing had not even afforded an opportunity of hearing to the assessee before the impugned adjustment.

Be that as it may, I hereby reject the Revenue’s veheme nt contentio ns sup porting both the lear ned lowe r authorities respective twin objectio ns to accept the assessee’s instant so le substantive ground in very terms.

This assessee’s appeal is allowed.