https://www.taxtmi.com/caselaws?id=462190 The ITAT addressed an educational trust's tax exemption claim under section 10(23C)(vi). The tribunal ruled that filing an audit report in the wrong form (Form 10B instead of Form 10BB) was a technical error, which could be rectified before return processing. The tribunal allowed full exemption, finding the initial filing procedurally curable and emphasizing that minor technical lapses should not defeat substantive tax benefits. The decision directed the Assessing Officer to grant the claimed exemption in full. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 30 May 2025 21:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462190 The ITAT addressed an educational trust's tax exemption claim under section 10(23C)(vi). The tribunal ruled that filing an audit report in the wrong form (Form 10B instead of Form 10BB) was a technical error, which could be rectified before return processing. The tribunal allowed full exemption, finding the initial filing procedurally curable and emphasizing that minor technical lapses should not defeat substantive tax benefits. The decision directed the Assessing Officer to grant the claimed exemption in full. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462190