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of Failure to file Form 10/10B before due date prescribed u/s 139(1) cannot be fatal to deny exemption u/s 11(2), especially when Form 10/10B was available on record when intimation was passed by CPC u/s 143(1). Following binding precedents of Gujarat High Court, other High Courts, and Supreme Court, since Form 10 was available when CPC passed intimation, disallowance of assessee's claim u/s 11(2) is improper. AO directed to consider Form 10 and pass appropriate orders. Assessee's appeal allowed.
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