The ITAT Kolkata emphasized that the CPC must consider pending condonation applications before deciding on exemption claims under Section 11 when Form 10B is delayed.
ITAT Kolkata: CPC Cannot Deny Section 11 Exemption for Delayed Form 10B
The ITAT Kolkata has ruled that the Central Processing Centre (CPC) should not have denied the claim for exemption under Section 11 based solely on the delay in filing Form 10B without awaiting the outcome of a pending condonation application. The matter has been remanded for fresh consideration in light of this directive.
This ruling underscores the principle that procedural non-compliance does not automatically invalidate a claim, provided the substantive issue is being addressed through other avenues such as seeking condonation for delays.
Practitioners should note this decision as it delineates the procedural fairness expected from tax authorities, signaling a more lenient approach towards minor compliance failures where substantive compliance exists.
Citations
- Case Name (2026) ITAT Kolkata
