https://www.taxtmi.com/highlights?id=73618 Exemption u/s 11 - Claim denied on non-filing of Form 10B - The assessee could not attend the communication due to IT-website technical glitches, however has eventually filed the audit report in Form No 10B on 04.08.2022 and complied with the condition laid in section 12A(1)(b) so as to entitle for a claim of exemption envisaged under sections 11 and 12 of the Act, hence we delete the disallowances made by the AO and allow the appeal of the assessee. - AT en-us Sat, 16 Dec 2023 16:22:13 +0530 Sat, 16 Dec 2023 16:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73618 Exemption u/s 11 - Claim denied on non-filing of Form 10B - The assessee could not attend the communication due to IT-website technical glitches, however has eventually filed the audit report in Form No 10B on 04.08.2022 and complied with the condition laid in section 12A(1)(b) so as to entitle for a claim of exemption envisaged under sections 11 and 12 of the Act, hence we delete the disallowances made by the AO and allow the appeal of the assessee. - AT Highlights Income Tax Sat, 16 Dec 2023 16:22:13 +0530 https://www.taxtmi.com/highlights?id=73618