https://www.taxtmi.com/caselaws?id=761396 ITAT Kolkata allowed the appeal and directed the AO to grant Section 11 exemption benefits to the assessee. The tribunal condoned the delay in filing Form 10B audit report, ruling that filing requirements are procedural and the delay was due to technical glitches during e-filing. Following precedents from Manav Seva Trust and Bangarh Educational Welfare Trust cases, the tribunal held that procedural delays should not deny substantive tax benefits if the assessee is otherwise eligible for exemption. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 08 Nov 2024 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761396 ITAT Kolkata allowed the appeal and directed the AO to grant Section 11 exemption benefits to the assessee. The tribunal condoned the delay in filing Form 10B audit report, ruling that filing requirements are procedural and the delay was due to technical glitches during e-filing. Following precedents from Manav Seva Trust and Bangarh Educational Welfare Trust cases, the tribunal held that procedural delays should not deny substantive tax benefits if the assessee is otherwise eligible for exemption. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761396