https://www.taxtmi.com/caselaws?id=759500 Denial of charitable exemption under Section 11 turned on procedural non-compliance in furnishing Form 10B; the tribunal and appellate authority applied an equitable, balancing approach and condoned delay where the assessee electronically filed the audit report in Form 10B and audited financial statements during pendency of appeals, producing restoration of exemption. A binding strict interpretation from a separate precedent requiring pre-return declaration was distinguished as factually inapplicable, and the appellate findings upholding condonation were sustained, resulting in dismissal of the further appeal and no substantial question of law. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 29 Jan 2026 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759500 Denial of charitable exemption under Section 11 turned on procedural non-compliance in furnishing Form 10B; the tribunal and appellate authority applied an equitable, balancing approach and condoned delay where the assessee electronically filed the audit report in Form 10B and audited financial statements during pendency of appeals, producing restoration of exemption. A binding strict interpretation from a separate precedent requiring pre-return declaration was distinguished as factually inapplicable, and the appellate findings upholding condonation were sustained, resulting in dismissal of the further appeal and no substantial question of law. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759500