https://www.taxtmi.com/caselaws?id=468898 Exemption under Section 11 could not be denied merely because Form 10B was not filed by the original due date where the return was filed within the extended due date under Circular No. 20/2022 and the audit report was already uploaded and available on record before processing under Section 143(1). On those facts, treating the report as unavailable at the time of intimation was not a valid basis to disallow the claim, and the exemption claim had to be examined on merits in accordance with law. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 25 May 2026 17:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468898 Exemption under Section 11 could not be denied merely because Form 10B was not filed by the original due date where the return was filed within the extended due date under Circular No. 20/2022 and the audit report was already uploaded and available on record before processing under Section 143(1). On those facts, treating the report as unavailable at the time of intimation was not a valid basis to disallow the claim, and the exemption claim had to be examined on merits in accordance with law. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468898