https://www.taxtmi.com/highlights?id=66674 Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the completion of the assessment - the assessee cannot be denied the benefit of exemption for which it is entitled merely on the lapse of procedural requirement i.e. delay in filing the audit report in the prescribed form. - AT en-us Mon, 21 Nov 2022 18:44:46 +0530 Mon, 21 Nov 2022 18:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66674 Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the completion of the assessment - the assessee cannot be denied the benefit of exemption for which it is entitled merely on the lapse of procedural requirement i.e. delay in filing the audit report in the prescribed form. - AT Highlights Income Tax Mon, 21 Nov 2022 18:44:46 +0530 https://www.taxtmi.com/highlights?id=66674