https://www.taxtmi.com/caselaws?id=468896 A 31-day delay in filing Form 10B was treated as a procedural lapse and not a ground to deny exemption under section 11 where the return was filed within the extended due date, the audit report was already available during processing, and the delay was satisfactorily explained by health-related difficulties affecting accounts handling. The substantive conditions for exemption were otherwise satisfied, and verification of the report remained possible in accordance with law. The delay was directed to be condoned, Form 10B accepted after verification, and the assessee held entitled to section 11 exemption. en-us Tue, 10 Jun 2025 00:00:00 +0530 Mon, 25 May 2026 10:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468896 A 31-day delay in filing Form 10B was treated as a procedural lapse and not a ground to deny exemption under section 11 where the return was filed within the extended due date, the audit report was already available during processing, and the delay was satisfactorily explained by health-related difficulties affecting accounts handling. The substantive conditions for exemption were otherwise satisfied, and verification of the report remained possible in accordance with law. The delay was directed to be condoned, Form 10B accepted after verification, and the assessee held entitled to section 11 exemption. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468896