https://www.taxtmi.com/caselaws?id=790846 For charitable exemption under section 11(2), filing Form No. 10 after the due date did not defeat the accumulation claim where the form was submitted before completion of assessment and the claim had already been made in the return. The filing timeline was treated as a procedural requirement, while the substantive entitlement turned on the claim being available to the Assessing Officer before assessment was completed. On that basis, the delay was capable of condonation, the accumulation claim was allowed, and the addition was deleted in favour of the assessee. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790846 For charitable exemption under section 11(2), filing Form No. 10 after the due date did not defeat the accumulation claim where the form was submitted before completion of assessment and the claim had already been made in the return. The filing timeline was treated as a procedural requirement, while the substantive entitlement turned on the claim being available to the Assessing Officer before assessment was completed. On that basis, the delay was capable of condonation, the accumulation claim was allowed, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790846