https://www.taxtmi.com/caselaws?id=777308 ITAT AMRITSAR allowed the appeal and held that exemption u/s 12A could not be denied solely for late filing of Form 10B where the auditor uploaded the audit report on 20.09.2022, the assessee accepted it on 21.10.2022 and filed the return by 07.11.2022. Relying on the Bombay HC view that late submission of required documents does not automatically disentitle a claimant, the Tribunal found the Form 10B was before the AO at assessment and granted the exemption. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777308 ITAT AMRITSAR allowed the appeal and held that exemption u/s 12A could not be denied solely for late filing of Form 10B where the auditor uploaded the audit report on 20.09.2022, the assessee accepted it on 21.10.2022 and filed the return by 07.11.2022. Relying on the Bombay HC view that late submission of required documents does not automatically disentitle a claimant, the Tribunal found the Form 10B was before the AO at assessment and granted the exemption. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777308