https://www.taxtmi.com/caselaws?id=772847 The SC/Tribunal addressed tax exemption for a charitable trust under section 11 of the Income Tax Act. The key ruling held that delayed filing of Form 10B does not automatically disqualify a trust from tax exemption, provided substantive legal conditions are met. The tribunal allowed the trust's appeal, permitting the claimed deduction and rejecting the revenue's strict procedural interpretation. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772847 The SC/Tribunal addressed tax exemption for a charitable trust under section 11 of the Income Tax Act. The key ruling held that delayed filing of Form 10B does not automatically disqualify a trust from tax exemption, provided substantive legal conditions are met. The tribunal allowed the trust's appeal, permitting the claimed deduction and rejecting the revenue's strict procedural interpretation. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772847