https://www.taxtmi.com/caselaws?id=311268 The ITAT Pune ruled in favor of the appellant, a Trust, overturning the denial of exemption under Sections 11 and 12 of the Income Tax Act. The denial was initially due to a delay in submitting the audit report electronically, attributed to technical glitches. The Tribunal found the delay unintentional and beyond the appellant's control, and since the audit report was eventually submitted, the procedural compliance was deemed rectified. The Tribunal directed the Income Tax Officer to grant the exemption based on the submitted audit report, rendering other grounds of appeal academic. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 16 Dec 2023 10:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311268 The ITAT Pune ruled in favor of the appellant, a Trust, overturning the denial of exemption under Sections 11 and 12 of the Income Tax Act. The denial was initially due to a delay in submitting the audit report electronically, attributed to technical glitches. The Tribunal found the delay unintentional and beyond the appellant's control, and since the audit report was eventually submitted, the procedural compliance was deemed rectified. The Tribunal directed the Income Tax Officer to grant the exemption based on the submitted audit report, rendering other grounds of appeal academic. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311268