https://www.taxtmi.com/caselaws?id=784275 The dominant issue was whether exemption under s. 11 could be denied to a charitable trust for not e-filing the audit report in Form 10B one month before the due date under s. 139(1). The Tribunal held that where the due date stood extended and both Form 9A (for deemed application/accumulation) and Form 10B were uploaded and e-verified and were available on record at the time of processing, the exemption claim could not be disallowed on a technical filing-timeline objection. The AO was directed to verify that the forms were filed within the extended due date and, on such verification, delete the additions; the appeal was allowed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784275 The dominant issue was whether exemption under s. 11 could be denied to a charitable trust for not e-filing the audit report in Form 10B one month before the due date under s. 139(1). The Tribunal held that where the due date stood extended and both Form 9A (for deemed application/accumulation) and Form 10B were uploaded and e-verified and were available on record at the time of processing, the exemption claim could not be disallowed on a technical filing-timeline objection. The AO was directed to verify that the forms were filed within the extended due date and, on such verification, delete the additions; the appeal was allowed. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784275