https://www.taxtmi.com/caselaws?id=779067 ITAT (Guwahati) dismissed the Revenue's appeal and upheld the Addl. JCIT(A)'s allowance of the assessee's claim for exemption under s.11, holding that the audit report in Form 10B was filed within the extended due date under s.139(1). The tribunal found no infirmity in the appellate authority's view and sustained grant of exemption to the assessee. en-us Mon, 20 Jan 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779067 ITAT (Guwahati) dismissed the Revenue's appeal and upheld the Addl. JCIT(A)'s allowance of the assessee's claim for exemption under s.11, holding that the audit report in Form 10B was filed within the extended due date under s.139(1). The tribunal found no infirmity in the appellate authority's view and sustained grant of exemption to the assessee. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779067