https://www.taxtmi.com/highlights?id=56600 Exemption u/s 11 - delay in filing the Form no.10 - Condonation of delay u/s.119(2)(b) - the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either beore the Income Tax Officer or before the appellate authority by assigning sufficient cause. - HC en-us Fri, 05 Feb 2021 07:21:25 +0530 Fri, 05 Feb 2021 07:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56600 Exemption u/s 11 - delay in filing the Form no.10 - Condonation of delay u/s.119(2)(b) - the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either beore the Income Tax Officer or before the appellate authority by assigning sufficient cause. - HC Highlights Income Tax Fri, 05 Feb 2021 07:21:25 +0530 https://www.taxtmi.com/highlights?id=56600