https://www.taxtmi.com/caselaws?id=468930 Delayed filing of Form 10B was not treated as a standalone ground to deny section 11 exemption where the audit report was already on record before the return was processed under section 143(1). Relying on a coordinate Bench decision on similar facts, the ITAT directed that the claim be examined on merits with the audit report taken into account. The matter was remanded to the AO for fresh consideration in accordance with law after granting the assessee due opportunity. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468930 Delayed filing of Form 10B was not treated as a standalone ground to deny section 11 exemption where the audit report was already on record before the return was processed under section 143(1). Relying on a coordinate Bench decision on similar facts, the ITAT directed that the claim be examined on merits with the audit report taken into account. The matter was remanded to the AO for fresh consideration in accordance with law after granting the assessee due opportunity. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468930