IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI OM PRAKSH KANT, ACCOUNTANT MEMBER ITA No.2668/Mum/2025 (Assessment Year : 2019-20)

Tara Meera Education Trust vs Income Tax Officer (Exemption)- 41-B, Azad Nagar Road No.2 2(4), 6^th Floor, MTNL Building, Off Veera Desai Road, Andheri Cumbala Hills, Pedder Road, West, Mumbai-400 053 Mumbai-400 026 PAN : AAATT9673J APPELLANT RESPONDENT Assessee by : Shri Aamod Prabhudesai a/w Shri Naman Jain Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 24/06/2025 Date of pronouncement : 24/07/2025 O R D E R This appeal filed by the assessee is arising out of the order of the Learned Commissioner of Income-tax, Appeal ADDL / JCIT (A)-1, Visakhapatnam [hereafter, Ld.CIT(A)], dated 17/02/2025 for the assessment year 2019-20.

2. The only ground raised by the assesse in the present appeal relates to challenging the order of the Ld.CIT(A) confirming the action of the Assessing Officer in denying the claim of deduction under section 11 of the Income-tax Act, 1961 on account of late filing of Form 10B of the act.

3. We have heard the arguments of both the counsels, perused the materials placed on record, judgements cited before me and also the order passed by the revenue authorities.

4. From the records we notice that the Assessing Officer denied the claim of exemption under section 11 of the Act on account of delay in filing audit report in Form 10B. We noticed that the said issue has already been discussed and decided by co-ordinate benches of the Tribunal and also the Hon’ble High Court and Hon’be Supreme Court in the following cases:-

1. CIT vs G.M. Knitting Industries (P.) Ltd 71 taxmann.com 35 (SC)

2. CIT vs Nagpur Hotel Owner’s Association 247 ITR 201 (SC)

3. CIT (Exemption) vs Anjana Foundation (Gujarat) 168 taxmann.com 462 (Guj)

4. Association of Indian Patel board Manufacturer vs DCIT

157 taxmann.com 550 (Guj)

5. Kumbharwada Welfare Centre vs ITO ITA No.6388/Mum/2024, order dated

18/02/2025

6 . Metro Brands Limited vs DCIT 2(2)(1) ITA No.1004/Mum/2025 order dated

17/06/2025 More particularly, in the case of Kumbharwada Welfare Centre vs ITO (supra), where one of us was party to the order, holding as under:-

“6. The basic ground in the present appeal is with regard to challenging the action of the revenue authorities disallowing the exemption of income, on account of the fact that form 10B could not be uploaded within the prescribed time 7. In this regard, for adjudicating, the grounds of appeal raised by the assessee, I have heard the counsel for both the parties and have gone through the documents placed on record, judgements cited before me and also the orders passed by the revenue authorities. 8. From the records, I noticed that the assessee is a Public Charitable Trust registered under section 12 AA of the income tax Act. The object of the trust is to provide educational aid, medical relief and relief of poverty. The assessee trust filed its return of income on 1/10/2022 by filing details of audit like date of submission of audit report dated 3/09/2022 by generating UDIN dated 3/09/2022. It was submitted that due to frequent changes in software glitches the error of uploading audit report form 10B on income tax portal had happened. Although the audit report form 10B was signed with UDIN dated 3/09/2022 and thereafter income tax return was also filed on 1/10/2022 within due date. But the audit report form 10B could not be uploaded by the assessee on the portal within due date because of software glitches as it was showing technical error. It is pertinent to mention here that the date of signing of form 10B is 3/09/2022 and in this way, there was delay of 137 days in uploading audit report on the portal. However, because of this delay, the total income was calculated without allowing exemption of income.

9. It would not be out of place to mention here that assessee had received email on 28/01/2025 that he can apply for condon