https://www.taxtmi.com/caselaws?id=758389 ITAT Delhi allowed the appeal regarding disallowance of exemption u/s 11. The assessee's registration u/s 12A and approval u/s 80G were undisputed, and Form 10B was based on an audit report completed before the due date. Despite procedural lapses by auditors in filing the audit report, ITAT held that non-filing of audit report with income return constitutes procedural omission. The tribunal directed CIT(E) to reconsider Form 10B and pass fresh order on merits, recognizing reasonable cause for the delay. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758389 ITAT Delhi allowed the appeal regarding disallowance of exemption u/s 11. The assessee's registration u/s 12A and approval u/s 80G were undisputed, and Form 10B was based on an audit report completed before the due date. Despite procedural lapses by auditors in filing the audit report, ITAT held that non-filing of audit report with income return constitutes procedural omission. The tribunal directed CIT(E) to reconsider Form 10B and pass fresh order on merits, recognizing reasonable cause for the delay. Case-Laws Income Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758389