https://www.taxtmi.com/caselaws?id=450020 ITAT Delhi allowed the appeal of a charitable organization that was denied exemption under sections 11 and 12 due to failure to upload audit report in Form 10B. The assessee's auditor had uploaded the form before filing the return, but due to technical software issues, it was neither accepted nor rejected by the system without notification. Upon discovering the error, the assessee uploaded the report and filed for condonation of delay with supporting documentation. The tribunal held that revenue authorities rejected the claim on mere technicalities despite the audit report being ready before the return filing date. Following the Pawan Kumar Agarwal precedent, the tribunal deleted the addition made by AO and confirmed by CIT(A), granting the exemption. en-us Thu, 22 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450020 ITAT Delhi allowed the appeal of a charitable organization that was denied exemption under sections 11 and 12 due to failure to upload audit report in Form 10B. The assessee's auditor had uploaded the form before filing the return, but due to technical software issues, it was neither accepted nor rejected by the system without notification. Upon discovering the error, the assessee uploaded the report and filed for condonation of delay with supporting documentation. The tribunal held that revenue authorities rejected the claim on mere technicalities despite the audit report being ready before the return filing date. Following the Pawan Kumar Agarwal precedent, the tribunal deleted the addition made by AO and confirmed by CIT(A), granting the exemption. Case-Laws Income Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450020