https://www.taxtmi.com/caselaws?id=789701 Belated filing of Form 10B was treated as a procedural lapse that should not defeat a substantive exemption claim where the assessee trust had otherwise claimed relief under sections 11 and 12 and the delay was explained by pending rectification proceedings. Applying the principle that substantial justice prevails over technicality, the delay was condoned and the return was directed to be processed in line with the exemption claim. The stated rationale was that a procedural default should not deny substantive benefit when no deliberate neglect is established. en-us Thu, 09 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789701 Belated filing of Form 10B was treated as a procedural lapse that should not defeat a substantive exemption claim where the assessee trust had otherwise claimed relief under sections 11 and 12 and the delay was explained by pending rectification proceedings. Applying the principle that substantial justice prevails over technicality, the delay was condoned and the return was directed to be processed in line with the exemption claim. The stated rationale was that a procedural default should not deny substantive benefit when no deliberate neglect is established. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789701