https://www.taxtmi.com/caselaws?id=468931 Delay in filing the audit report in Form 10B is procedural where the report accompanies the return and is available during processing. Exemption under section 11 should not be denied solely for that technical delay if the substantive eligibility conditions are otherwise met. The delay may be condoned, subject to verification and satisfaction of the prescribed conditions, allowing the taxpayer to claim the exemption. en-us Fri, 25 Jul 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468931 Delay in filing the audit report in Form 10B is procedural where the report accompanies the return and is available during processing. Exemption under section 11 should not be denied solely for that technical delay if the substantive eligibility conditions are otherwise met. The delay may be condoned, subject to verification and satisfaction of the prescribed conditions, allowing the taxpayer to claim the exemption. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468931