https://www.taxtmi.com/caselaws?id=273361 Filing the audit report in Form 10B with a trust's return was treated as a procedural requirement, so its omission made the return defective but curable. Once the defect was cured by filing Form 10B, exemption under section 11 could not be denied merely for non-enclosure with the original return. The resultant denial in processing under section 143(1)(a) was therefore held rectifiable under section 154, and the Assessing Officer was directed to allow the exemption after giving effect to the filed audit report. en-us Thu, 11 Jul 1996 00:00:00 +0530 Wed, 20 Jun 2018 17:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273361 Filing the audit report in Form 10B with a trust's return was treated as a procedural requirement, so its omission made the return defective but curable. Once the defect was cured by filing Form 10B, exemption under section 11 could not be denied merely for non-enclosure with the original return. The resultant denial in processing under section 143(1)(a) was therefore held rectifiable under section 154, and the Assessing Officer was directed to allow the exemption after giving effect to the filed audit report. Case-Laws Income Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273361