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Delay in filing Form 10 of a trust for asst year 23-24

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This query is : Resolved

mohamed ali & co (Querist)

11 August 2025 An educational trust is having 12a registration . For ay 23-24 it is having excess of income over expenditure od Rs 10 laks. The trust filed form 10 with a delay of 260 days. The trust received intimation disallowing the excess and levied tax for not submitting the resolution and bank statement under section 11(5). CIT exemptions rejected delay condonation petition. Can it be contested in an appeal. Is the appeal to be filed before ITAT. I Request the experts to throw some light in this issue

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

13 August 2025 Yes, you can file an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of CIT (Exemptions) rejecting the condonation under section 119(2)(b) and/or against the assessment order where exemption under section 11 was denied due to late filing of Form 10.

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