Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Belated filing of Form 10B was treated as a procedural lapse that should not defeat exemption claims under sections 11 and 12 in the peculiar facts of the case. Relying on the principle that technical defaults should not override substantive entitlement, and following prior precedent, the Tribunal directed the Assessing Officer to treat the trust's Form 10B as filed within time and process the return accordingly. The appeal was thus allowed, with the delayed filing not being permitted to deny the claimed charitable exemption.
Belated filing of Form 10B was treated as a procedural lapse that should not defeat exemption claims under sections 11 and 12 in the peculiar facts of the case. Relying on the principle that technical defaults should not override substantive entitlement, and following prior precedent, the Tribunal directed the Assessing Officer to treat the trust's Form 10B as filed within time and process the return accordingly. The appeal was thus allowed, with the delayed filing not being permitted to deny the claimed charitable exemption.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
