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 mate