https://www.taxtmi.com/caselaws?id=412344 The case involved a dispute over the filing of Form no. 10 impacting the exemption under section 11 of the Income Tax Act. The Assessing Officer denied the exemption due to the delay in filing the form, affecting the tax assessment for the year. The Appellate Tribunal upheld the decision of the CIT(A) based on the condonation of delay in filing Form no. 10B, citing a technical error and Circular No. 10/2019. The Tribunal rejected the Department's objection, affirming the decision in favor of the assessee regarding the application of sections 11 and 12 of the Act. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 16 Sep 2021 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412344 The case involved a dispute over the filing of Form no. 10 impacting the exemption under section 11 of the Income Tax Act. The Assessing Officer denied the exemption due to the delay in filing the form, affecting the tax assessment for the year. The Appellate Tribunal upheld the decision of the CIT(A) based on the condonation of delay in filing Form no. 10B, citing a technical error and Circular No. 10/2019. The Tribunal rejected the Department's objection, affirming the decision in favor of the assessee regarding the application of sections 11 and 12 of the Act. Case-Laws Income Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412344