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    <title>2022 (4) TMI 500 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the CIT(Appeals) order that disallowed deductions and exemptions under Section 11 due to the late filing of Form No. 10B. The Tribunal held that the audit report was filed within the prescribed time and before the assessment completion, granting the appellant&#039;s claims for deductions and exemptions totaling Rs. 20,12,451/- and Rs. 52,414/- respectively. The appeal was allowed on 08/04/2022.</description>
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      <title>2022 (4) TMI 500 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=420834</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the CIT(Appeals) order that disallowed deductions and exemptions under Section 11 due to the late filing of Form No. 10B. The Tribunal held that the audit report was filed within the prescribed time and before the assessment completion, granting the appellant&#039;s claims for deductions and exemptions totaling Rs. 20,12,451/- and Rs. 52,414/- respectively. The appeal was allowed on 08/04/2022.</description>
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