IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1684/Ahd/2025 Assessment Year: 2024-25 Electronics & Quality CPC, Bengaluru Development Centre Current Juris-The B-177/178 GIDC, Vs Dy.CIT (Exemption), Electronic Centre, Circle-1, Sector-25, Ahmedabad Gandhingar, Guajrat-382024 PAN: AAATE0718R (Respondent)

(Appellant)

Assessee Represented: Ms. Arti Shah A.R.

Revenue Represented: Shri R P Rastogi, CIT-DR Date of hearing : 25-03-2026 Date of pronouncement : 27-03-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against the appellate order dated 11-06-2025 passed by the Addl./Joint Commissioner of Income Tax (Appeal)-1, Chennai arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to Asst. Year 2024-25.

2. Brief facts of the case is that the assessee is a State Government Organization registered as a Public Charitable Trust and also having registration under section 12AA of the I.T. Act.

3. The solitary issue in this appeal is late filing of Form 10B t