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    <title>Tax Authority Unjustly Denies 2015-16 Exemption Claim for Late E-Filing of Form-10 Despite Approvals in Later Years.</title>
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    <description>Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) &amp; 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the kind which the petitioner had sought for is granted for the subsequent Assessment Years, the respondent-authorities are not justified in rejecting petitioner’s claim for exemption for the Assessment Year 2015-16 on the grounds purported in the impugned order.</description>
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      <description>Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) &amp; 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the kind which the petitioner had sought for is granted for the subsequent Assessment Years, the respondent-authorities are not justified in rejecting petitioner’s claim for exemption for the Assessment Year 2015-16 on the grounds purported in the impugned order.</description>
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