https://www.taxtmi.com/caselaws?id=782811 ITAT allowed the appeal of the assessee-charitable trust registered u/s 12A, holding that exemption u/s 11 could not be denied merely because Form 10B was not filed along with the original return u/s 139(1). The Tribunal recorded that the original Form 10B was filed within the due date for the tax audit report and that a revised Form 10B was filed during assessment proceedings and before completion of assessment u/s 143(3). Treating the requirement of filing Form 10B u/s 12A r/w Rule 17B as directory, ITAT set aside the order of CIT(E) and directed grant of exemption. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782811 ITAT allowed the appeal of the assessee-charitable trust registered u/s 12A, holding that exemption u/s 11 could not be denied merely because Form 10B was not filed along with the original return u/s 139(1). The Tribunal recorded that the original Form 10B was filed within the due date for the tax audit report and that a revised Form 10B was filed during assessment proceedings and before completion of assessment u/s 143(3). Treating the requirement of filing Form 10B u/s 12A r/w Rule 17B as directory, ITAT set aside the order of CIT(E) and directed grant of exemption. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782811