https://www.taxtmi.com/caselaws?id=752483 The ITAT Mumbai held that minimal delay in filing Form 10B should be condoned where the assessee filed the return within the extended due date during the pandemic period. The assessee filed Form 10B on 14/3/2022 along with the return, though the form was due by 31/1/2022 (one month before the extended return filing date of 28/2/2022). The Tribunal noted technical glitches faced by taxpayers, uncertainty regarding due dates due to CBDT extensions, and the pandemic context. Following the precedent in Kedar Nath Saraf Charity Trust, the ITAT upheld the CIT(A)'s decision allowing section 11 exemption despite the delayed Form 10B filing. en-us Tue, 07 May 2024 00:00:00 +0530 Fri, 10 May 2024 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752483 The ITAT Mumbai held that minimal delay in filing Form 10B should be condoned where the assessee filed the return within the extended due date during the pandemic period. The assessee filed Form 10B on 14/3/2022 along with the return, though the form was due by 31/1/2022 (one month before the extended return filing date of 28/2/2022). The Tribunal noted technical glitches faced by taxpayers, uncertainty regarding due dates due to CBDT extensions, and the pandemic context. Following the precedent in Kedar Nath Saraf Charity Trust, the ITAT upheld the CIT(A)'s decision allowing section 11 exemption despite the delayed Form 10B filing. Case-Laws Income Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752483