https://www.taxtmi.com/caselaws?id=773207 ITAT PUNE - AT allowed the assessee's claim of exemption under section 11. The tribunal held the belated return filed under section 139(4) was valid and, although the audit report was furnished after the due date, its subsequent production before the assessing authority warranted relief. Relying on existing administrative guidance for the relevant year and controlling precedents, and noting the department failed to place contrary binding authority, the tribunal directed that the charitable deductions be allowed and the grounds of appeal on merits were upheld. en-us Mon, 16 Jun 2025 00:00:00 +0530 Mon, 10 Nov 2025 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773207 ITAT PUNE - AT allowed the assessee's claim of exemption under section 11. The tribunal held the belated return filed under section 139(4) was valid and, although the audit report was furnished after the due date, its subsequent production before the assessing authority warranted relief. Relying on existing administrative guidance for the relevant year and controlling precedents, and noting the department failed to place contrary binding authority, the tribunal directed that the charitable deductions be allowed and the grounds of appeal on merits were upheld. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773207