https://www.taxtmi.com/caselaws?id=461928 The ITAT Mumbai allowed the assessee's appeal regarding denial of exemption under section 11(2) for late filing of Form 9A and income tax return. The tribunal found the CIT(A)'s decision perverse as he failed to await the outcome of the condonation petition filed before CIT(Exemption). Considering this was the first year of digital filing requirements (AY 2017-18), the tribunal emphasized that authorities should have taken a lenient view given unfamiliarity with new processes. The tribunal noted no intentional defiance by the assessee based on their profile and circumstances, directing deletion of the addition made for withdrawal of exemption under section 11(1). en-us Mon, 05 Sep 2022 00:00:00 +0530 Thu, 08 May 2025 11:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461928 The ITAT Mumbai allowed the assessee's appeal regarding denial of exemption under section 11(2) for late filing of Form 9A and income tax return. The tribunal found the CIT(A)'s decision perverse as he failed to await the outcome of the condonation petition filed before CIT(Exemption). Considering this was the first year of digital filing requirements (AY 2017-18), the tribunal emphasized that authorities should have taken a lenient view given unfamiliarity with new processes. The tribunal noted no intentional defiance by the assessee based on their profile and circumstances, directing deletion of the addition made for withdrawal of exemption under section 11(1). Case-Laws Income Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461928