https://www.taxtmi.com/highlights?id=55903 Exemption u/s 11 - delayed filing of Form No.10 - disallowance of benefit of accumulation of income as per section 11(2) - ITAT has held in a number of decisions that the assessee can file Form No.10 at any time during assessment proceedings and which has to be considered for granting benefit u/s 11(2) of the Act and the non filing of the same is a mere irregularity and technical lapse which needs to be condoned - AT en-us Wed, 16 Dec 2020 08:43:17 +0530 Wed, 16 Dec 2020 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55903 Exemption u/s 11 - delayed filing of Form No.10 - disallowance of benefit of accumulation of income as per section 11(2) - ITAT has held in a number of decisions that the assessee can file Form No.10 at any time during assessment proceedings and which has to be considered for granting benefit u/s 11(2) of the Act and the non filing of the same is a mere irregularity and technical lapse which needs to be condoned - AT Highlights Income Tax Wed, 16 Dec 2020 08:43:17 +0530 https://www.taxtmi.com/highlights?id=55903