https://www.taxtmi.com/caselaws?id=780690 ITAT, Pune (AT) allowed the assessee's claims under s.11(1)(a) and deemed application under Explanation 2(2) to s.11(1) by condoning delayed filing of Form 10B and Form 9A. Relying on precedent that late submission of Form 10B is directory, the tribunal accepted the audit report filed before completion of assessment and, in view of CBDT Circular No.07/2018, treated delay in e-filing Form 9A for AY 2016-17 as excusable under s.119(2)(b). Grounds challenging denial of both deductions were allowed. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780690 ITAT, Pune (AT) allowed the assessee's claims under s.11(1)(a) and deemed application under Explanation 2(2) to s.11(1) by condoning delayed filing of Form 10B and Form 9A. Relying on precedent that late submission of Form 10B is directory, the tribunal accepted the audit report filed before completion of assessment and, in view of CBDT Circular No.07/2018, treated delay in e-filing Form 9A for AY 2016-17 as excusable under s.119(2)(b). Grounds challenging denial of both deductions were allowed. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780690