https://www.taxtmi.com/caselaws?id=373918 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order, emphasizing the mandatory requirement of filing Form No.10 before completing the assessment to claim exemptions under Section 11(2) of the Income Tax Act. The Court aligned its decision with the principles established in the Nagpur Hotel Owners Association case, emphasizing that delayed submission of Form No.10 should not disentitle an assessee from claiming the entitled exemption. The judgment highlighted the significance of timely compliance with filing requirements to avail of tax benefits, ultimately affirming the Tribunal's decision. en-us Mon, 07 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373918 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order, emphasizing the mandatory requirement of filing Form No.10 before completing the assessment to claim exemptions under Section 11(2) of the Income Tax Act. The Court aligned its decision with the principles established in the Nagpur Hotel Owners Association case, emphasizing that delayed submission of Form No.10 should not disentitle an assessee from claiming the entitled exemption. The judgment highlighted the significance of timely compliance with filing requirements to avail of tax benefits, ultimately affirming the Tribunal's decision. Case-Laws Income Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373918