https://www.taxtmi.com/caselaws?id=449478 ITAT Ahmedabad allowed the appeal regarding exemption under section 11 denial due to delayed filing of Form 10B audit report. Following precedent in Hari Gyan Pracharak Trust case, the tribunal held that non-filing of audit report with income tax return constitutes procedural omission, not mandatory compliance impediment. The delay was condoned and matter restored to CIT(A) to grant section 11 exemption per legal provisions. Appeal allowed for statistical purposes. en-us Wed, 03 Jan 2024 00:00:00 +0530 Mon, 12 Feb 2024 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449478 ITAT Ahmedabad allowed the appeal regarding exemption under section 11 denial due to delayed filing of Form 10B audit report. Following precedent in Hari Gyan Pracharak Trust case, the tribunal held that non-filing of audit report with income tax return constitutes procedural omission, not mandatory compliance impediment. The delay was condoned and matter restored to CIT(A) to grant section 11 exemption per legal provisions. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449478