https://www.taxtmi.com/caselaws?id=782868 ITAT Mumbai held that the assessee-trust's belated filing of Audit Report in Form 10BB, delayed by 19 days, was a curable procedural defect and not a bar to claiming exemption u/ss 11 and 12. Though the assessee had not invoked s.119 before the competent authority, ITAT held that CIT(A), exercising appellate jurisdiction u/s 251, was empowered to condone such delay. Finding no mala fides and noting that the report was on record at the time of processing, ITAT condoned the delay and directed AO to consider the audit report and adjudicate the exemption claim in accordance with law. en-us Tue, 25 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782868 ITAT Mumbai held that the assessee-trust's belated filing of Audit Report in Form 10BB, delayed by 19 days, was a curable procedural defect and not a bar to claiming exemption u/ss 11 and 12. Though the assessee had not invoked s.119 before the competent authority, ITAT held that CIT(A), exercising appellate jurisdiction u/s 251, was empowered to condone such delay. Finding no mala fides and noting that the report was on record at the time of processing, ITAT condoned the delay and directed AO to consider the audit report and adjudicate the exemption claim in accordance with law. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782868