https://www.taxtmi.com/caselaws?id=440336 The Tribunal allowed the appeal, directing the Jurisdictional Assessing Officer to verify Form 10B and other claims, allowing exemptions and deductions as per law. The Assessee, a charitable trust, was granted the benefit of exemption under Section 11 despite the delayed filing of the Audit Report. The Tribunal emphasized procedural compliance over substantive requirements, instructing the Officer to re-examine the case and provide the Assessee with a fair opportunity to present its case. en-us Wed, 12 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440336 The Tribunal allowed the appeal, directing the Jurisdictional Assessing Officer to verify Form 10B and other claims, allowing exemptions and deductions as per law. The Assessee, a charitable trust, was granted the benefit of exemption under Section 11 despite the delayed filing of the Audit Report. The Tribunal emphasized procedural compliance over substantive requirements, instructing the Officer to re-examine the case and provide the Assessee with a fair opportunity to present its case. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440336