https://www.taxtmi.com/caselaws?id=752401 The ITAT Kolkata allowed the appeal by the assessee, a public charitable trust, granting the benefit of Section 11 of the Income Tax Act despite a 28-day delay in filing the audit report in Form 10B. The Tribunal acknowledged technical issues during the Covid pandemic and deemed the delay insignificant. The decision aligned with CBDT Circulars and prior case law, emphasizing justice and fairness, ultimately permitting the claimed tax benefit for the Assessment Year 2020-21. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 25 May 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752401 The ITAT Kolkata allowed the appeal by the assessee, a public charitable trust, granting the benefit of Section 11 of the Income Tax Act despite a 28-day delay in filing the audit report in Form 10B. The Tribunal acknowledged technical issues during the Covid pandemic and deemed the delay insignificant. The decision aligned with CBDT Circulars and prior case law, emphasizing justice and fairness, ultimately permitting the claimed tax benefit for the Assessment Year 2020-21. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752401