https://www.taxtmi.com/caselaws?id=777591 ITAT Mumbai (AT) allowed the assessee's appeal and directed the AO to grant exemption under s.10(23C)(vi). The tribunal found Form 10BB was obtained on 29.09.2022, uploaded with the return on 30.09.2022 and digitally signed that same day, though electronically verified on 05.12.2022. With due dates extended to 07.10.2022 for Form 10BB and 07.11.2022 for the return, the tribunal held the procedural delay did not vitiate the claim and the exemption must be allowed. en-us Mon, 13 Jan 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777591 ITAT Mumbai (AT) allowed the assessee's appeal and directed the AO to grant exemption under s.10(23C)(vi). The tribunal found Form 10BB was obtained on 29.09.2022, uploaded with the return on 30.09.2022 and digitally signed that same day, though electronically verified on 05.12.2022. With due dates extended to 07.10.2022 for Form 10BB and 07.11.2022 for the return, the tribunal held the procedural delay did not vitiate the claim and the exemption must be allowed. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777591