https://www.taxtmi.com/caselaws?id=463133 The ITAT Chennai held that filing Form-10B is a procedural requirement and not mandatory for claiming deduction under section 11. The absence of Form-10B does not disentitle the assessee from exemption under sections 11 and 12. The order of the CIT(A) denying the deduction was set aside, and the AO was directed to allow the claim of exemption under section 11. The decision was in favor of the assessee. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 07 Aug 2025 20:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463133 The ITAT Chennai held that filing Form-10B is a procedural requirement and not mandatory for claiming deduction under section 11. The absence of Form-10B does not disentitle the assessee from exemption under sections 11 and 12. The order of the CIT(A) denying the deduction was set aside, and the AO was directed to allow the claim of exemption under section 11. The decision was in favor of the assessee. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463133