https://www.taxtmi.com/caselaws?id=296411 The Appellate Tribunal allowed the appeal challenging the denial of exemption under section 11(2) of the Income Tax Act for the assessment year 2015-16. The Tribunal held that the rejection of the exemption claim due to non-electronic filing of Form no.10 was unfounded as the form had been manually filed before the Assessing Officer within the prescribed time. Since the requirement for electronic filing came into effect only from April 1, 2016, the Tribunal remanded the issue to the Assessing Officer to verify the manually filed form and allow the exemption claim under section 11(2). en-us Wed, 04 Mar 2020 00:00:00 +0530 Tue, 20 Jul 2021 10:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296411 The Appellate Tribunal allowed the appeal challenging the denial of exemption under section 11(2) of the Income Tax Act for the assessment year 2015-16. The Tribunal held that the rejection of the exemption claim due to non-electronic filing of Form no.10 was unfounded as the form had been manually filed before the Assessing Officer within the prescribed time. Since the requirement for electronic filing came into effect only from April 1, 2016, the Tribunal remanded the issue to the Assessing Officer to verify the manually filed form and allow the exemption claim under section 11(2). Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296411