https://www.taxtmi.com/caselaws?id=467941 Belated electronic upload of Form 10B was treated as a procedural lapse where the audit report had been obtained in time and the return was filed within the prescribed period. The delay was confined to the mode and timing of e-filing, with no breach of the charitable objects or the substantive conditions for exemption under Section 11. Relying on earlier Tribunal rulings, the delay in uploading Form 10B was condoned, and denial of exemption solely on that ground was held unsustainable. Exemption under Section 11 remained available if the assessee was otherwise eligible. en-us Fri, 25 Apr 2025 00:00:00 +0530 Thu, 09 Apr 2026 14:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467941 Belated electronic upload of Form 10B was treated as a procedural lapse where the audit report had been obtained in time and the return was filed within the prescribed period. The delay was confined to the mode and timing of e-filing, with no breach of the charitable objects or the substantive conditions for exemption under Section 11. Relying on earlier Tribunal rulings, the delay in uploading Form 10B was condoned, and denial of exemption solely on that ground was held unsustainable. Exemption under Section 11 remained available if the assessee was otherwise eligible. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467941