https://www.taxtmi.com/caselaws?id=777591 Where Form 10BB is obtained and uploaded with the return within time, later digital validation alone does not justify denial of exemption under section 10(23C)(vi). The operative point is substantial compliance with the filing requirement: if the return is filed within the extended due date and the prescribed report is already attached and digitally signed on the same date, the exemption claim should not be treated as invalid merely because formal verification occurred later. On these facts, the adverse assessment consequence was set aside and the exemption claim was 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 Where Form 10BB is obtained and uploaded with the return within time, later digital validation alone does not justify denial of exemption under section 10(23C)(vi). The operative point is substantial compliance with the filing requirement: if the return is filed within the extended due date and the prescribed report is already attached and digitally signed on the same date, the exemption claim should not be treated as invalid merely because formal verification occurred later. On these facts, the adverse assessment consequence was set aside and the exemption claim was allowed. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777591