https://www.taxtmi.com/caselaws?id=761157 ITAT Mumbai held that filing Form No. 10 within the due date under section 139(1) is mandatory for claiming exemption under section 11(2), following SC precedent in PCIT v. Wipro Ltd. However, the trust's delay was caused by technical glitches on the IT portal, constituting sufficient cause. ITAT set aside CIT(A)'s order and remanded the matter to AO with directions for the assessee to seek condonation of delay from CIT(E) before deciding the exemption claim. en-us Fri, 30 Aug 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761157 ITAT Mumbai held that filing Form No. 10 within the due date under section 139(1) is mandatory for claiming exemption under section 11(2), following SC precedent in PCIT v. Wipro Ltd. However, the trust's delay was caused by technical glitches on the IT portal, constituting sufficient cause. ITAT set aside CIT(A)'s order and remanded the matter to AO with directions for the assessee to seek condonation of delay from CIT(E) before deciding the exemption claim. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761157