https://www.taxtmi.com/caselaws?id=307770 The Tribunal allowed the appeal, setting aside the denial of deduction under section 11 of the Income Tax Act for the assessment year 2018-19 due to the late filing of the audit report. Emphasizing substantive compliance over procedural errors, the Tribunal held that the late filing of documents should not automatically disentitle the assessee from availing benefits under section 11. Following the precedent set by the Hon'ble Bombay High Court, the Tribunal directed the Assessing Officer to conduct a fresh assessment considering the audit report filed by the assessee. en-us Mon, 01 Aug 2022 00:00:00 +0530 Fri, 05 May 2023 21:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307770 The Tribunal allowed the appeal, setting aside the denial of deduction under section 11 of the Income Tax Act for the assessment year 2018-19 due to the late filing of the audit report. Emphasizing substantive compliance over procedural errors, the Tribunal held that the late filing of documents should not automatically disentitle the assessee from availing benefits under section 11. Following the precedent set by the Hon'ble Bombay High Court, the Tribunal directed the Assessing Officer to conduct a fresh assessment considering the audit report filed by the assessee. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307770