https://www.taxtmi.com/caselaws?id=451046 ITAT Jodhpur condoned a 37-day delay in filing appeal, accepting the assessee's explanation that intimation date was inadvertently left blank and email issues with former consultant caused the delay. The tribunal relied on Supreme Court precedent in Collector, Land Acquisition vs. Mst. Katiji regarding sufficient cause. On the substantive issue, ITAT held that a trust cannot be denied section 11 exemption merely for belated filing of Form 10B audit report, citing Gujarat HC precedent in Sarvodaya Charitable Trust. The tribunal directed the assessing officer to consider the belated Form 10B and allow exemption. Appeal allowed. en-us Fri, 15 Mar 2024 00:00:00 +0530 Mon, 18 Mar 2024 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451046 ITAT Jodhpur condoned a 37-day delay in filing appeal, accepting the assessee's explanation that intimation date was inadvertently left blank and email issues with former consultant caused the delay. The tribunal relied on Supreme Court precedent in Collector, Land Acquisition vs. Mst. Katiji regarding sufficient cause. On the substantive issue, ITAT held that a trust cannot be denied section 11 exemption merely for belated filing of Form 10B audit report, citing Gujarat HC precedent in Sarvodaya Charitable Trust. The tribunal directed the assessing officer to consider the belated Form 10B and allow exemption. Appeal allowed. Case-Laws Income Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451046