https://www.taxtmi.com/caselaws?id=466217 Belated filing of return under section 139(4A) before the last date for filing a belated return under section 139(5) constitutes due compliance with clause (ba) of subsection (1) of section 12A, permitting entitlement to exemption under section 11; consequently the claim for exemption was allowed. Delay in uploading the audit report in Form 10B was condoned where the audit report was electronically filed during appellate proceedings and prior decisions treating such belated compliance as regularizing the claim were followed, resulting in rejection on delay grounds being set aside. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 28 Jan 2026 16:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466217 Belated filing of return under section 139(4A) before the last date for filing a belated return under section 139(5) constitutes due compliance with clause (ba) of subsection (1) of section 12A, permitting entitlement to exemption under section 11; consequently the claim for exemption was allowed. Delay in uploading the audit report in Form 10B was condoned where the audit report was electronically filed during appellate proceedings and prior decisions treating such belated compliance as regularizing the claim were followed, resulting in rejection on delay grounds being set aside. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466217