https://www.taxtmi.com/caselaws?id=781766 ITAT Pune allowed the assessee's appeal against denial of exemption under s.11 of the Income-tax Act. The exemption had been disallowed solely because the audit report in Form 10B was not filed within the prescribed time in online mode. Relying on its earlier decision, ITAT held that a mere delay in uploading Form 10B, when the report is subsequently filed online during the pendency of appellate proceedings, is a procedural lapse that cannot justify denial of substantive exemption. The order of the CIT(A) was set aside and the assessee's claim for exemption under s.11 was restored. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781766 ITAT Pune allowed the assessee's appeal against denial of exemption under s.11 of the Income-tax Act. The exemption had been disallowed solely because the audit report in Form 10B was not filed within the prescribed time in online mode. Relying on its earlier decision, ITAT held that a mere delay in uploading Form 10B, when the report is subsequently filed online during the pendency of appellate proceedings, is a procedural lapse that cannot justify denial of substantive exemption. The order of the CIT(A) was set aside and the assessee's claim for exemption under s.11 was restored. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781766