https://www.taxtmi.com/highlights?id=48465 Disallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there was no assessment u/s 143(3) and the fact that the assessee has separately filed Form No.10 along with the Board Resolution, along with the covering letter dated 01.04.2009, it is a fit case where the AO should be directed to take note of Form No.10 and take a decision on merits en-us Wed, 07 Aug 2019 09:24:42 +0530 Wed, 07 Aug 2019 09:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48465 Disallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there was no assessment u/s 143(3) and the fact that the assessee has separately filed Form No.10 along with the Board Resolution, along with the covering letter dated 01.04.2009, it is a fit case where the AO should be directed to take note of Form No.10 and take a decision on merits Highlights Income Tax Wed, 07 Aug 2019 09:24:42 +0530 https://www.taxtmi.com/highlights?id=48465