https://www.taxtmi.com/caselaws?id=467352 For charitable trusts claiming accumulation of income under section 11(2), belated electronic filing of Form 10 may be accepted where the return and Form 10B were filed within time, Form 10 was manually filed with the Assessing Officer, and the electronic form was subsequently filed without discrepancy in accumulation figures. CBDT Circular No. 06/2020 permits condonation for delayed Form 9A or Form 10 filing for the specified assessment years where the return was filed by the prescribed date. On these facts, the section 11(2) disallowance was deleted and the claimed accumulation was accepted. 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 For charitable trusts claiming accumulation of income under section 11(2), belated electronic filing of Form 10 may be accepted where the return and Form 10B were filed within time, Form 10 was manually filed with the Assessing Officer, and the electronic form was subsequently filed without discrepancy in accumulation figures. CBDT Circular No. 06/2020 permits condonation for delayed Form 9A or Form 10 filing for the specified assessment years where the return was filed by the prescribed date. On these facts, the section 11(2) disallowance was deleted and the claimed accumulation was accepted. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467352