https://www.taxtmi.com/caselaws?id=462305 ITAT Bangalore allowed the appeal where exemption under section 11 was denied due to filing audit report in Form 10BB instead of required Form 10B. The assessee trust's auditor mistakenly uploaded wrong form but audit was completed within due date. Upon realizing error, assessee filed revised return and correct Form 10B on same date. ITAT held this was not non-filing of audit report requiring condonation but inadvertent error in form selection. CIT(A) failed to adjudicate on merits citing lack of powers. ITAT directed AO to delete additions and allow exemption, considering audit completion within timeline and voluntary corrective steps taken by assessee. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 09 Jun 2025 18:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462305 ITAT Bangalore allowed the appeal where exemption under section 11 was denied due to filing audit report in Form 10BB instead of required Form 10B. The assessee trust's auditor mistakenly uploaded wrong form but audit was completed within due date. Upon realizing error, assessee filed revised return and correct Form 10B on same date. ITAT held this was not non-filing of audit report requiring condonation but inadvertent error in form selection. CIT(A) failed to adjudicate on merits citing lack of powers. ITAT directed AO to delete additions and allow exemption, considering audit completion within timeline and voluntary corrective steps taken by assessee. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462305