https://www.taxtmi.com/caselaws?id=462715 The ITAT Surat held that filing of audit report in Form 10B under section 11 is procedural rather than mandatory. The assessee uploaded the audit report on ITBA portal on 12/12/2019, though obtained before filing the return. Since the report was uploaded before CIT(A)'s adjudication and there was no evidence contradicting the assessee's claim of timely obtaining the report, the tribunal directed the AO to verify facts and allow appropriate relief. The appeal was allowed, following precedents that treat audit report filing as procedural compliance. en-us Fri, 17 May 2024 00:00:00 +0530 Thu, 10 Jul 2025 20:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462715 The ITAT Surat held that filing of audit report in Form 10B under section 11 is procedural rather than mandatory. The assessee uploaded the audit report on ITBA portal on 12/12/2019, though obtained before filing the return. Since the report was uploaded before CIT(A)'s adjudication and there was no evidence contradicting the assessee's claim of timely obtaining the report, the tribunal directed the AO to verify facts and allow appropriate relief. The appeal was allowed, following precedents that treat audit report filing as procedural compliance. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462715