Delayed Form No. 10B filing is a curable procedural defect and should not alone defeat charitable exemption claims.

Late uploading of Form No. 10B by a charitable society was treated as a curable procedural defect where the audited report had been filed with the return and the delay was only ten days. The notes state that, despite provisional registration under Section 12A and provisional approval under Section 80G(5), charitable exemption should not be denied solely for this technical non-compliance. The delay was condoned, and the society's exemption claim was to be considered in accordance with law.

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Issues: Whether a charitable society's claim for exemption could be denied solely because Form No. 10B was uploaded ten days late.

Analysis: The assessee held provisional registration under Section 12A and provisional approval under Section 80G(5), and had filed its return with the audited report in Form No. 10B. The delay in uploading that report was only ten days. Filing Form No. 10B was treated as a procedural requirement, and a delay in compliance with that requirement was a curable defect capable of condonation. Denial of charitable exemption solely on this technical delay was therefore unwarranted.

Conclusion: The ten-day delay in filing Form No. 10B was condoned, and the assessee was entitled to consideration of exemption in accordance with law.

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