https://www.taxtmi.com/caselaws?id=434877 The ITAT bench allowed the appeal of the trust, directing the Assessing Officer to consider the audit report filed in Form No. 10B despite the delay in filing. The delay was deemed a minor breach and was condoned in line with the CBDT instruction and the decision of the Hon'ble P&H High Court, which permitted filing the audit report at the appellate stage under section 12A(1)(b) of the Act. The ITAT held that the provision in question was non-mandatory, thereby ruling in favor of the assessee and allowing the appeal. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 04 Mar 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434877 The ITAT bench allowed the appeal of the trust, directing the Assessing Officer to consider the audit report filed in Form No. 10B despite the delay in filing. The delay was deemed a minor breach and was condoned in line with the CBDT instruction and the decision of the Hon'ble P&H High Court, which permitted filing the audit report at the appellate stage under section 12A(1)(b) of the Act. The ITAT held that the provision in question was non-mandatory, thereby ruling in favor of the assessee and allowing the appeal. Case-Laws Income Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434877