JIVAN JYOT TRUST,UMRETH V. THE ITO, WARD-1, ANAND

ITA 697/AHD/2025

AI Insights

The case involves Jivan Jyot Trust, a public charitable trust, which appealed against the order of the CIT(A) for the Assessment Year 2020-21. The trust, registered under sections 12A and 80G of the Income Tax Act, filed its ITR along with an audit report in Form 10B, declaring a significantly lower income than what was assessed by the AO. The AO disallowed a large portion of the claimed expenditures and accumulations, citing a delay in filing the ITR and audit report. The trust argued that the delay was due to COVID-19 disruptions. The ITAT, referencing the Supreme Court's extension of limitation periods due to the pandemic, set aside the CIT(A)'s order and remanded the case for a fresh assessment, ignoring the delay.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837904 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 01-04-2025
• Other Referred Cases: Cognizance for Extension of Limitation, In re [2022] 134 taxmann.com 307/441 ITR (SC)/ suo motu Writ Petition (Civil) No.3/2020, St. Thomas Education and Welfare Society Indore vs. Revenue Department [2025] 176 taxmann.com 493 (MP)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: S.N. DIVATIA
• Keywords: Set aside; Period of limitation; Charitable institution
• Section: 12A; 10B

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक सद एवं \u0016ी मकरंद वसंत महादेवकर, लेखा सद क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.697/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2020-21 Jivan Jyot Trust 6, Yamuna Park Society C/o. DR MB Bhagat, Ode Bazar Umreth – 388 220 (Gujarat) बनाम/ v/s. The ITO Ward-1 Anand – 388 001 \u0013थायी लेखा सं./PAN: AAAAJ 1506 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri S.N. Divatia, AR Revenue by : Shri Alpesh Parmar, CIT, DR सुनवाई की तारीख/Date of Hearing : 19/112025 घोषणा की तारीख /Date of Pronouncement: 17/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [ADDL/JCIT(A) Mysore, National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 14/02/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-21. 2. The assessee is a public charitable trust and is registered u/s. 12A of the Income Tax Act, 1961 (for short “the Act”) and is also approved u/s.80G (5) of the Act. The assessee filed its return of income (ITR) for AY 2020-21 Printed from counselvise.com ITA No.697/Ahd/2025 Jivan Jyot Trust vs. ITO Asst.Year : 2020-21 2 along with audit report in Form 10B on 25/02/2021 declaring a total income of Rs.3,10,620/-. The extended due date for filing of the ITR along with audit report in Form 10B was 15/02/2021. The ITR was processed u/s.143(1) of the Act on 30/11/2021, wherein, the total income was assessed at Rs.73,34,168/- as against returned income of Rs.3,10,620/-, disallowing the claim of expenditure of Rs.59,23,420/- claimed to have been incurred on charitable activities and further disallowing a sum of Rs.11,00,125/- on account of accumulation, making total disallowance of Rs.70,23,545/- on the ground of delay in filing return of income and audit report in Form 10B. 3. The Ld.AR has submitted that the minor delay of 10 days in filing the ITR/Form 10B has occurred due to Covid-19 related disruptions. He has further submitted that the return was processed much after the filing of Form 10B and that all the relevant record and details were available to the Assessing Officer (AO)/CPC at the time of processing of the return of income. 4. We find that the issue is squarely covered by the decision of the Hon’ble Supreme Court in ‘Cognizance for Extension of Limitation, In re [2022] 134 taxmann.com 307/441 ITR (SC)/ suo motu Writ Petition (Civil) No.3/2020’, whereby, the period of limitation expired during the period between 15/03/2020 till 28/02/2022 has been extended for a period of 90 days from 01/03/2022. In identical circumstances, the Hon’ble Madhya Pradesh High Court in the case of St. Thomas Education and Welfare Society Indore vs. Revenue Department [2025] 176 taxmann.com 493 (MP) has held that in view of the decision of the Hon’ble Supreme Court (supra), benefit of limitation for filing for Form 10 & Form 10B will also be available. In view of this, the impugned order of the Ld. CIT(A) is set aside and matter is restored Printed from counselvise.com ITA No.697/Ahd/2025 Jivan Jyot Trust vs. ITO Asst.Year : 2020-21 3 to the file of the AO with a direction to pass a fresh assessment order in accordance with law ignoring the small delay in filing the ITR/Form 10B as the same is ordered to be condoned. 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 17/02/2026. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member िदनांक/Dated 17/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की ितिलिप अ!ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\" / The Appellant 2. #थ\" / The Respondent. 3. संबंिधत आयकर आयु% / Concerned CIT 4. आयकर आयु% ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स#ािपत ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation on computer)) : 17.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 17.2.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 18.2.26 7. Date on which the file goes to the Bench Clerk. : 18.2.26 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "