https://www.taxtmi.com/caselaws?id=772706 ITAT Ahmedabad allowed the appeal of a charitable trust that was denied exemption under Section 11 due to a four-year delay in filing Form 10B. The tribunal held that delay in filing Form 10B constitutes merely a procedural default and cannot disentitle an assessee from claiming exemption if other conditions are satisfied. Since the jurisdictional CIT(E) had condoned the delay under Section 119(2)(b), the condonation relates back to the original filing date and cures the technical defect ab initio with retroactive effect. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772706 ITAT Ahmedabad allowed the appeal of a charitable trust that was denied exemption under Section 11 due to a four-year delay in filing Form 10B. The tribunal held that delay in filing Form 10B constitutes merely a procedural default and cannot disentitle an assessee from claiming exemption if other conditions are satisfied. Since the jurisdictional CIT(E) had condoned the delay under Section 119(2)(b), the condonation relates back to the original filing date and cures the technical defect ab initio with retroactive effect. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772706