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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 21.01.2026 of the Ld. Addl/JCIT(A) Kolkata (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/S/250/2025-26/1085017444(1) arising out of the intimation order dated 04.04.2023 u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by CPC, for AY: 2022-23.
On hearing both sides we find that while passing impugned order assessee’s claim have been rejected for the reason of delayed filing of Form 10B while it is now settled that filing of Form 10B is a procedural requirement and once filed before the expiry of period of limitation for completion of assessment proceedings the same should be accepted. Reliance for same is placed on M/s. Shilparamam Arts, Crafts and Cultural Society, Hyderabad v. Asst. CIT, WP No. 31360 of 2023 dated 24.11.2023, Hon’ble Telangana High Court • SLP dismissed by Hon’ble Supreme Court vide SLP No. 34100/2025 dated 04.08.2025 • CIT v. Xavier Kelavani Mandal Pvt. Ltd., 2012:GUJHC:26224-DB • Delhi Brotherhood Society v. ITO, ITA No. 3382/Del/2024 dt. 16.05.2025, ITAT Delhi • Puran Chand Arora Charitable Trust v. ITO, ITA 625/DEL/2024 dt.22.01.2025, ITAT Delhi • Earthing Trust v ITO, ITA 882/Del/2024 dt. 10.01.2025, ITAT Delhi • Shakuntalam Bal Vikas Society v. ITO, ITA 3506/Del/2023 dt. 27.08.2024, ITAT Delhi • Bhagwant Kishore Memorial Educational Society, v. ITO, ITA 3657/Del/2023 dt. 14.08.2024, ITAT Delhi
However, ld. CIT(A) has failed to condone the delay and therefore, we are inclined to allow grounds No. 4 and the appeal of assesse is allowed for statistical purposes. The issue on merits are restored to the files of ld. AO to take into consideration the Form 10B and claim of exemption u/s 11 of the Act, and pass an order afresh