https://www.taxtmi.com/caselaws?id=776177 The ITAT Ahmedabad allowed the assessee's appeal regarding the delayed filing of Form 10B under Section 11. The assessee submitted Form 10B after filing the return of income due to technical glitches but had obtained the audit report prior to the return submission. The AO was directed to accept Form 10B and rectify the order accordingly. The decision was fact-specific and not to be treated as precedent. en-us Fri, 03 Jan 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776177 The ITAT Ahmedabad allowed the assessee's appeal regarding the delayed filing of Form 10B under Section 11. The assessee submitted Form 10B after filing the return of income due to technical glitches but had obtained the audit report prior to the return submission. The AO was directed to accept Form 10B and rectify the order accordingly. The decision was fact-specific and not to be treated as precedent. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776177