https://www.taxtmi.com/caselaws?id=774036 Section 11 exemption cannot be denied merely because Form 10B was uploaded after the due date if the audit report was available before processing under section 143(1). The filing requirement was treated as directory, not mandatory, so compliance was sufficient where the report existed before the return was processed. The denial of exemption was reversed on that basis. en-us Fri, 16 May 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774036 Section 11 exemption cannot be denied merely because Form 10B was uploaded after the due date if the audit report was available before processing under section 143(1). The filing requirement was treated as directory, not mandatory, so compliance was sufficient where the report existed before the return was processed. The denial of exemption was reversed on that basis. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774036