https://www.taxtmi.com/caselaws?id=771604 ITAT Ahmedabad allowed the appeal of a trust/charitable organization that was denied exemption under section 11 for failure to file Form 10B audit report on time. The tribunal held that application of income cannot be denied solely due to procedural defect of not filing the auditor's report with the return, when the report was subsequently submitted to tax authorities. The exemption was granted despite the procedural lapse. en-us Mon, 26 May 2025 00:00:00 +0530 Tue, 27 May 2025 18:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771604 ITAT Ahmedabad allowed the appeal of a trust/charitable organization that was denied exemption under section 11 for failure to file Form 10B audit report on time. The tribunal held that application of income cannot be denied solely due to procedural defect of not filing the auditor's report with the return, when the report was subsequently submitted to tax authorities. The exemption was granted despite the procedural lapse. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771604