https://www.taxtmi.com/caselaws?id=431328 The Tribunal allowed the appeal by the assessee for statistical purposes, directing the Assessing Officer to reevaluate the claim under section 11 after accepting the belatedly filed Form 10B. The decision highlighted the importance of procedural compliance in claiming exemptions under the Income Tax Act, emphasizing that compliance with procedural requirements should suffice for claiming the exemption under section 11. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 03 Mar 2023 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431328 The Tribunal allowed the appeal by the assessee for statistical purposes, directing the Assessing Officer to reevaluate the claim under section 11 after accepting the belatedly filed Form 10B. The decision highlighted the importance of procedural compliance in claiming exemptions under the Income Tax Act, emphasizing that compliance with procedural requirements should suffice for claiming the exemption under section 11. Case-Laws Income Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431328