https://www.taxtmi.com/caselaws?id=466355 Filing of the audit report during assessment or appellate proceedings is a procedural requirement, not a substantive condition, so delay in submitting the audit report in Form No.10B is a curable defect; appellate authorities and ITAT relied on Gujarat HC precedents to condone the delay and therefore allowed the claim for charitable exemption on merits, holding denial of exemption solely for late filing was not justified. en-us Mon, 22 Dec 2025 00:00:00 +0530 Mon, 02 Feb 2026 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466355 Filing of the audit report during assessment or appellate proceedings is a procedural requirement, not a substantive condition, so delay in submitting the audit report in Form No.10B is a curable defect; appellate authorities and ITAT relied on Gujarat HC precedents to condone the delay and therefore allowed the claim for charitable exemption on merits, holding denial of exemption solely for late filing was not justified. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466355