https://www.taxtmi.com/caselaws?id=407269 The tribunal allowed the appellant's appeal, emphasizing consistency with the earlier ITAT decision in favor of the appellant and recognizing that filing Form 10BB at the assessment stage constituted sufficient compliance. The tribunal also acknowledged the appellant's reliance on CBDT Circular No. 10/2019 regarding the condonation of delay in filing Form 10BB. The order was pronounced in favor of the appellant, allowing the appeal for statistical purposes. en-us Thu, 29 Apr 2021 00:00:00 +0530 Tue, 04 May 2021 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407269 The tribunal allowed the appellant's appeal, emphasizing consistency with the earlier ITAT decision in favor of the appellant and recognizing that filing Form 10BB at the assessment stage constituted sufficient compliance. The tribunal also acknowledged the appellant's reliance on CBDT Circular No. 10/2019 regarding the condonation of delay in filing Form 10BB. The order was pronounced in favor of the appellant, allowing the appeal for statistical purposes. Case-Laws Income Tax Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407269