https://www.taxtmi.com/caselaws?id=772358 The Tribunal addressed three key legal issues: (1) condonation of 332-day delay in appeal filing, (2) denial of tax exemption due to delayed Form No.10B submission, and (3) impact of incorrectly filing Form No.10BB. After reviewing precedents, the Tribunal condoned the delay, found procedural errors did not invalidate tax exemption, and directed the Assessing Officer to allow exemption under section 11 of the Income Tax Act, emphasizing that technical lapses should not prejudice substantive rights. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772358 The Tribunal addressed three key legal issues: (1) condonation of 332-day delay in appeal filing, (2) denial of tax exemption due to delayed Form No.10B submission, and (3) impact of incorrectly filing Form No.10BB. After reviewing precedents, the Tribunal condoned the delay, found procedural errors did not invalidate tax exemption, and directed the Assessing Officer to allow exemption under section 11 of the Income Tax Act, emphasizing that technical lapses should not prejudice substantive rights. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772358