Disallowance made by denying accumulation u/s.11(2) of the Act

Last updated: 07 August 2021
Quick Summary
This case concerns a charitable trust that had its claim for accumulating income under Section 11(2) of the Act disallowed. The disallowance was based on the trust not filing Form No. 10 electronically by the due date. However, the trust had filed the form physically before the due date, and electronic filing was not mandatory for that assessment year. The tribunal found that the lower authorities had erred by denying the benefit based on a technicality and, following a prior ruling, directed the Income Tax Officer to verify the manually filed Form No. 10 and allow the claim.

Court :
ITAT MUMBAI

Brief :
This appeal in ITA No.4612/Mum/2019 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-1, Mumbai in appeal No.CIT(A)-1/143/DCIT(CPC)/2018-19 dated 16/05/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.154 of the Income Tax Act, 1961.

Citation :
ITA No.4612/Mum/2019

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1999
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3499
(Excl. of GST ₹629)

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