https://www.taxtmi.com/caselaws?id=782721 ITAT Dehradun allowed the appeal of the assessee-trust and deleted the addition made under s.11(2) on the ground of alleged non-filing of Form 10 electronically. It held that manual Form 10 had been filed within the due date and that, in earlier proceedings, the Tribunal had already directed the AO to treat the manual and subsequently e-filed Form 10 as timely and to decide the matter accordingly. The AO, having ignored these binding directions and repeated the disallowance solely for non-electronic filing, acted in blatant violation of the Tribunal's order. ITAT directed the AO to allow the deemed application of income as claimed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782721 ITAT Dehradun allowed the appeal of the assessee-trust and deleted the addition made under s.11(2) on the ground of alleged non-filing of Form 10 electronically. It held that manual Form 10 had been filed within the due date and that, in earlier proceedings, the Tribunal had already directed the AO to treat the manual and subsequently e-filed Form 10 as timely and to decide the matter accordingly. The AO, having ignored these binding directions and repeated the disallowance solely for non-electronic filing, acted in blatant violation of the Tribunal's order. ITAT directed the AO to allow the deemed application of income as claimed. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782721