https://www.taxtmi.com/caselaws?id=773894 The ITAT Pune allowed the assessee's appeal regarding denial of exemption under section 11 due to non-submission of Audit Report in Form 10B within prescribed time limits. The tribunal noted that the audit report was uploaded before the due date under section 139(4). Following precedents from Gujarat HC in Anjana Foundation and ITAT Kolkata in Bangarh Educational Welfare Trust, the tribunal held that filing of audit report is a procedural requirement. The delay was attributed to COVID-19 pandemic restrictions, and the tribunal directed the Assessing Officer to decide the section 11 claim after accepting the Form 10B filed by the assessee. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773894 The ITAT Pune allowed the assessee's appeal regarding denial of exemption under section 11 due to non-submission of Audit Report in Form 10B within prescribed time limits. The tribunal noted that the audit report was uploaded before the due date under section 139(4). Following precedents from Gujarat HC in Anjana Foundation and ITAT Kolkata in Bangarh Educational Welfare Trust, the tribunal held that filing of audit report is a procedural requirement. The delay was attributed to COVID-19 pandemic restrictions, and the tribunal directed the Assessing Officer to decide the section 11 claim after accepting the Form 10B filed by the assessee. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773894