https://www.taxtmi.com/caselaws?id=783319 Exemption under section 11 could not be denied where Form 10B was in fact digitally filed within the prescribed time and remained on record, but was missed during processing under section 143(1). The filing of the audit report was treated as a procedural requirement, and a mere technical defect or later revised submission could not defeat the charitable exemption. CBDT Circular No. 10/2019 was applied to support condonation of delay for earlier assessment years, reinforcing that substantive exemption should not be refused when compliance was otherwise effectively made. The assessee's claim under section 11 was therefore allowed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783319 Exemption under section 11 could not be denied where Form 10B was in fact digitally filed within the prescribed time and remained on record, but was missed during processing under section 143(1). The filing of the audit report was treated as a procedural requirement, and a mere technical defect or later revised submission could not defeat the charitable exemption. CBDT Circular No. 10/2019 was applied to support condonation of delay for earlier assessment years, reinforcing that substantive exemption should not be refused when compliance was otherwise effectively made. The assessee's claim under section 11 was therefore allowed. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783319