https://www.taxtmi.com/caselaws?id=771040 Late filing of Form No. 10B is a procedural lapse and, by itself, does not justify denial of exemption under sections 11 and 12 where the assessee holds valid registration under section 12A and substantive entitlement otherwise exists. The audit report filed during appellate proceedings was treated as sufficient to support the exemption claim, and the benefit was liable to be allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771040 Late filing of Form No. 10B is a procedural lapse and, by itself, does not justify denial of exemption under sections 11 and 12 where the assessee holds valid registration under section 12A and substantive entitlement otherwise exists. The audit report filed during appellate proceedings was treated as sufficient to support the exemption claim, and the benefit was liable to be allowed. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771040