https://www.taxtmi.com/caselaws?id=418524 The Tribunal ruled in favor of the assessee, allowing the appeal and directing the CPC/Assessing Officer to grant the necessary exemption under section 11 of the Income Tax Act. The Tribunal found that the audit report was filed on time, despite discrepancies in the date displayed on the department's portal. Therefore, the disallowance of the exemption under section 11 was overturned, and the assessee's claim for exemption was accepted. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418524 The Tribunal ruled in favor of the assessee, allowing the appeal and directing the CPC/Assessing Officer to grant the necessary exemption under section 11 of the Income Tax Act. The Tribunal found that the audit report was filed on time, despite discrepancies in the date displayed on the department's portal. Therefore, the disallowance of the exemption under section 11 was overturned, and the assessee's claim for exemption was accepted. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418524