https://www.taxtmi.com/caselaws?id=283013 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the disallowance for non-filing of Form No. 10B in electronic form. Citing legal precedents, the Tribunal concluded that since the assessee had submitted Form 10 manually during assessment proceedings, the benefit of exemption under sections 11/12 of the Act should be granted. The Assessing Officer was directed to allow the assessee's claim of exemption and accumulation benefits. The Tribunal dismissed the Revenue's appeal, finding no merit in it. en-us Tue, 13 Nov 2018 00:00:00 +0530 Tue, 03 Sep 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283013 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the disallowance for non-filing of Form No. 10B in electronic form. Citing legal precedents, the Tribunal concluded that since the assessee had submitted Form 10 manually during assessment proceedings, the benefit of exemption under sections 11/12 of the Act should be granted. The Assessing Officer was directed to allow the assessee's claim of exemption and accumulation benefits. The Tribunal dismissed the Revenue's appeal, finding no merit in it. Case-Laws Income Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283013