https://www.taxtmi.com/caselaws?id=439705 The Tribunal upheld the denial of exemption under section 11 of the Act by the National Faceless Appeal Centre, Delhi, due to the non-filing of Auditor's Report in Form No. 10B along with the return of income for the assessment year 2018-19. Despite arguments regarding lack of internet services and precedents cited, the Tribunal found no justification to overturn the denial, emphasizing the importance of timely compliance with procedural requirements. The appeal was dismissed, affirming the decision of the National Faceless Appeal Centre, Delhi. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439705 The Tribunal upheld the denial of exemption under section 11 of the Act by the National Faceless Appeal Centre, Delhi, due to the non-filing of Auditor's Report in Form No. 10B along with the return of income for the assessment year 2018-19. Despite arguments regarding lack of internet services and precedents cited, the Tribunal found no justification to overturn the denial, emphasizing the importance of timely compliance with procedural requirements. The appeal was dismissed, affirming the decision of the National Faceless Appeal Centre, Delhi. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439705