https://www.taxtmi.com/caselaws?id=778649 The HC quashed and set aside the impugned order denying exemption under Section 11(2), finding that a 51-day delay in filing Form No. 10 did not warrant refusal. The court held the delay should be condoned to avoid genuine hardship to the petitioner, noting prior authority that Form No. 10 may be filed before assessment completion and technical filing defects should not defeat exemption claims. The respondent's rigid approach was rejected and the denial under Section 119(2)(b) was set aside, allowing the petitioner to claim the exemption. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778649 The HC quashed and set aside the impugned order denying exemption under Section 11(2), finding that a 51-day delay in filing Form No. 10 did not warrant refusal. The court held the delay should be condoned to avoid genuine hardship to the petitioner, noting prior authority that Form No. 10 may be filed before assessment completion and technical filing defects should not defeat exemption claims. The respondent's rigid approach was rejected and the denial under Section 119(2)(b) was set aside, allowing the petitioner to claim the exemption. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778649