https://www.taxtmi.com/caselaws?id=456015 The dominant issue was whether exemption under s. 11 could be denied solely because the audit report in Form 10B, though obtained before filing the return, was uploaded belatedly due to reliance on the chartered accountant and portal-related compliance steps. The Tribunal held that delayed e-uploading of Form 10B, in these circumstances, constituted a procedural and curable defect causing hardship beyond the assessee's control, relying on co-ordinate Bench precedent treating such lapses as non-substantive. Consequently, the matter was remanded to the AO to decide afresh after considering Form 10B and granting adequate opportunity of hearing, and the appeal was allowed for statistical purposes. en-us Wed, 13 Sep 2023 00:00:00 +0530 Wed, 07 Jan 2026 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456015 The dominant issue was whether exemption under s. 11 could be denied solely because the audit report in Form 10B, though obtained before filing the return, was uploaded belatedly due to reliance on the chartered accountant and portal-related compliance steps. The Tribunal held that delayed e-uploading of Form 10B, in these circumstances, constituted a procedural and curable defect causing hardship beyond the assessee's control, relying on co-ordinate Bench precedent treating such lapses as non-substantive. Consequently, the matter was remanded to the AO to decide afresh after considering Form 10B and granting adequate opportunity of hearing, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456015