https://www.taxtmi.com/caselaws?id=467352 The article addresses acceptance of a belated electronic Form-10 for a registered charitable trust where the return and Form-10 were filed manually on time and Form-10B (audit report) was timely submitted; applying the CBDT circular permitting condonation for relevant assessment years, the analysis treats the subsequent e-filing as effective for compliance with section 11(2), noting consistent accumulation figures across filings; operative effect: the addition disallowing exemption for the accumulated amount is deleted and the appeal allowed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sun, 15 Mar 2026 22:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467352 The article addresses acceptance of a belated electronic Form-10 for a registered charitable trust where the return and Form-10 were filed manually on time and Form-10B (audit report) was timely submitted; applying the CBDT circular permitting condonation for relevant assessment years, the analysis treats the subsequent e-filing as effective for compliance with section 11(2), noting consistent accumulation figures across filings; operative effect: the addition disallowing exemption for the accumulated amount is deleted and the appeal allowed. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467352