https://www.taxtmi.com/caselaws?id=768932 The Tribunal addressed a tax exemption case under Section 11 of the Income Tax Act. Despite filing returns 18 days past the extended deadline due to Covid-19, the Tribunal condoned the minor delay. Considering the pandemic's impact and timely submission of audit report before assessment, the Tribunal directed the Assessing Officer to grant the exemption to the educational welfare society, emphasizing substantive compliance over strict procedural adherence. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768932 The Tribunal addressed a tax exemption case under Section 11 of the Income Tax Act. Despite filing returns 18 days past the extended deadline due to Covid-19, the Tribunal condoned the minor delay. Considering the pandemic's impact and timely submission of audit report before assessment, the Tribunal directed the Assessing Officer to grant the exemption to the educational welfare society, emphasizing substantive compliance over strict procedural adherence. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768932