https://www.taxtmi.com/caselaws?id=782863 ITAT Delhi allowed the appeal of the assessee-trust and reversed the disallowance of exemption under s.11. It held that for AY 2021-22, in view of CBDT's extension of the ITR due date owing to the COVID-19 pandemic and the condonation Circular No. 10/2022 u/s 119(2)(b), the assessee's conduct was compliant. The trust had its accounts audited u/s 12A(1)(b)(ii) and uploaded Form 10B on 16.11.2021, i.e., before filing and processing of the return u/s 143(1). The Tribunal held that mere non-generation of an electronic receipt could not invalidate timely filing, condoned any alleged delay, and directed CIT(E) to allow exemption u/s 11. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782863 ITAT Delhi allowed the appeal of the assessee-trust and reversed the disallowance of exemption under s.11. It held that for AY 2021-22, in view of CBDT's extension of the ITR due date owing to the COVID-19 pandemic and the condonation Circular No. 10/2022 u/s 119(2)(b), the assessee's conduct was compliant. The trust had its accounts audited u/s 12A(1)(b)(ii) and uploaded Form 10B on 16.11.2021, i.e., before filing and processing of the return u/s 143(1). The Tribunal held that mere non-generation of an electronic receipt could not invalidate timely filing, condoned any alleged delay, and directed CIT(E) to allow exemption u/s 11. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782863