https://www.taxtmi.com/caselaws?id=781525 ITAT DELHI held that failure to upload Form No.10 online before filing the return is a curable defect; since the assessee subsequently uploaded the Form and it was available at time of processing u/s 143(1), denial of exemption u/s 11 was not justified. The delay in filing the audit report was condoned under the governing ratio and Circular No.10/2019, and the AO was directed to allow the benefit of s.11. The assessee's appeal was allowed for statistical purposes. en-us Tue, 28 Oct 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781525 ITAT DELHI held that failure to upload Form No.10 online before filing the return is a curable defect; since the assessee subsequently uploaded the Form and it was available at time of processing u/s 143(1), denial of exemption u/s 11 was not justified. The delay in filing the audit report was condoned under the governing ratio and Circular No.10/2019, and the AO was directed to allow the benefit of s.11. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781525