https://www.taxtmi.com/caselaws?id=780870 ITAT (Kolkata) set aside AO's intimation u/s 143(1) and CIT(A)'s confirmation denying exemption u/s 11/12 and 10(23C) for A.Y. 2023-24 where Form 10B/10BB were filed belatedly. Tribunal held the audit report was available to AO and the delay was a procedural/technical lapse that cannot defeat charitable trust exemptions, aligning with HC precedent that delayed filing of Form 10B does not justify denial of s.11 relief and that authorities have discretion to condone delays. Appeal of the assessee allowed and intimations quashed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780870 ITAT (Kolkata) set aside AO's intimation u/s 143(1) and CIT(A)'s confirmation denying exemption u/s 11/12 and 10(23C) for A.Y. 2023-24 where Form 10B/10BB were filed belatedly. Tribunal held the audit report was available to AO and the delay was a procedural/technical lapse that cannot defeat charitable trust exemptions, aligning with HC precedent that delayed filing of Form 10B does not justify denial of s.11 relief and that authorities have discretion to condone delays. Appeal of the assessee allowed and intimations quashed. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780870