https://www.taxtmi.com/caselaws?id=758232 The Tribunal allowed the appeal of the assessee, overturning the decision of the Ld. First Appellate Authority, and granted the exemption u/s 11 of the Income Tax Act for A.Y. 2014-15. It held that the delay in filing Form 10B was condoned and section 12A(1)(ba) was not applicable, thus entitling the assessee to the exemption. en-us Thu, 29 Aug 2024 00:00:00 +0530 Mon, 09 Sep 2024 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758232 The Tribunal allowed the appeal of the assessee, overturning the decision of the Ld. First Appellate Authority, and granted the exemption u/s 11 of the Income Tax Act for A.Y. 2014-15. It held that the delay in filing Form 10B was condoned and section 12A(1)(ba) was not applicable, thus entitling the assessee to the exemption. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758232