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    <title>2022 (7) TMI 738 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeals filed by the Assessee concerning delay in filing appeals due to the COVID-19 pandemic, exemption under sections 11 and 12 of the Income Tax Act, and the requirement of electronically filing Form 10B. The trust&#039;s failure to comply with the electronic filing requirement for Form 10B led to the denial of deductions claimed. The Tribunal rejected the appeals, upholding the decision of the ld.CIT(A) on 15th July 2022 in Ahmedabad.</description>
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      <description>The Tribunal dismissed the appeals filed by the Assessee concerning delay in filing appeals due to the COVID-19 pandemic, exemption under sections 11 and 12 of the Income Tax Act, and the requirement of electronically filing Form 10B. The trust&#039;s failure to comply with the electronic filing requirement for Form 10B led to the denial of deductions claimed. The Tribunal rejected the appeals, upholding the decision of the ld.CIT(A) on 15th July 2022 in Ahmedabad.</description>
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