https://www.taxtmi.com/caselaws?id=774823 ITAT Chandigarh allowed the appeal of a charitable trust that was denied exemption under section 11 for failing to e-file Form 10B audit report within prescribed time. The tribunal held that audit report filing is merely procedural and directory in nature, not mandatory. Since the trust had been conducting genuine charitable activities for over 50 years, substantial compliance was sufficient and exemption should not be denied for technical delays in filing requirements. en-us Mon, 07 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774823 ITAT Chandigarh allowed the appeal of a charitable trust that was denied exemption under section 11 for failing to e-file Form 10B audit report within prescribed time. The tribunal held that audit report filing is merely procedural and directory in nature, not mandatory. Since the trust had been conducting genuine charitable activities for over 50 years, substantial compliance was sufficient and exemption should not be denied for technical delays in filing requirements. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774823