Gauhati High Court · Judgments and reasoned final orders
Dibrugarh Lions Brahmaputra Foundation v. The Union of India and 6 Ors.
WP(C)/4222/2026 ·
Where CPC's section 143(1) intimation raised a Rs. 57,27,614 demand for AY 2017-18 against a registered charitable eye-hospital trust for non-attachment of Form 10B and the trust's e-filed section 154 rectification application was not visible on ITBA due to a technical glitch, authorities directed to accept hard-copy Form 10B and decide rectification under section 154(4) while keeping demand in abeyance.
1. FACTS OF THE CASE
Dibrugarh Lions Brahmaputra Foundation, a charitable trust registered under sections 12A/12AA and 80G running Lion K.K. Saharia Eye Hospital in Dibrugarh, was served with an intimation dated 25.03.2019 under section 143(1) for AY 2017-18 disallowing its section 11 exemption and raising a demand of Rs. 57,27,614 solely because the audit report in Form 10B was not found attached with its e-filed return. Pursuant to a departmental communication dated 22.11.2024 advising the trust either to pay the demand or file a rectification application, the trust filed an online rectification application on 23.08.2025 (Acknowledgement No. 829929080230825), which remained undecided because an e-filing/ITBA technical glitch prevented it from reflecting on the ITBA system.
2. DISCUSSION BY THE COURT
Senior Standing Counsel for the Department confirmed on instructions that although the receipt of the rectification application on 23.08.2025 was admitted, technical problems prevented it from reflecting on the ITBA portal, and suggested that the trust submit a physical copy of Form 10B and the rectification application before Respondents No. 4 and 5 (PCIT Shillong and ITO Ward-2 (Exemption), Shillong) to facilitate disposal under section 154(4).
3. JUDICIAL DECISION
The Gauhati High Court disposed of WP(C)/4222/2026 by directing the petitioner to file hard copies of Form 10B for AY 2017-18 and the rectification application dated 23.08.2025 before Respondents No. 4 and 5 within 15 days, directing the authorities to dispose of the rectification application by a written order under section 154(4), and ordering that the Rs. 57,27,614 demand from 25.03.2019 onwards shall abide by the rectification order.
4. OUTCOME
In favour of the assessee (Dibrugarh Lions Brahmaputra Foundation); manual/hard-copy consideration of Form 10B and section 154 rectification directed, with Rs. 57,27,614 demand made subject to the rectification order.
5. AKHB REVIEW POINT
AKHB analysis: When an e-filed section 154 rectification application (bearing a valid e-Filing acknowledgement number) fails to migrate to the jurisdictional officer's ITBA worklist due to portal integration glitches, the High Court will direct the JAO (Exemption) to act on physical copies of Form 10B and the rectification application under section 154(4).
Source and verification
Reviewed from the complete 6-page official High Court judgment PDF (20260827_GAHC010160642026.pdf, SHA-256: 782099426809b90a14c4e4d16b74515d33df17ec6654d2678b221eaeff64d9a6).
Original PDF: 6 pages · SHA-256: 782099426809b90a14c4e4d16b74515d33df17ec6654d2678b221eaeff64d9a6
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Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
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