https://www.taxtmi.com/caselaws?id=779618 ITAT Hyderabad allowed the appeal and set aside the Rs. 50 lakh disallowance under s.11(2). The tribunal found both Form No.10BB and Form No.10 were filed within the due date, and a revised Form No.10BB correcting a subsequent mismatch was filed before processing under s.143(1). Relying on precedent, the tribunal held such filing cured the defect and entitlement to exemption under s.11 could not be denied, directing deletion of the addition. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779618 ITAT Hyderabad allowed the appeal and set aside the Rs. 50 lakh disallowance under s.11(2). The tribunal found both Form No.10BB and Form No.10 were filed within the due date, and a revised Form No.10BB correcting a subsequent mismatch was filed before processing under s.143(1). Relying on precedent, the tribunal held such filing cured the defect and entitlement to exemption under s.11 could not be denied, directing deletion of the addition. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779618