https://www.taxtmi.com/caselaws?id=792647 Belated filing of Form 10 was treated as not fatal to a claim for accumulation of income under section 11(2) where the return was filed within the extended due date and the form was already on record during assessment. The Tribunal noted that judicial decisions had accepted delayed filing when sufficient cause existed and the claim was otherwise supported by the record. On these facts, the disallowance was not sustained and the Assessing Officer was directed to examine the belated Form 10 and allow the accumulation claim under section 11(2). en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792647 Belated filing of Form 10 was treated as not fatal to a claim for accumulation of income under section 11(2) where the return was filed within the extended due date and the form was already on record during assessment. The Tribunal noted that judicial decisions had accepted delayed filing when sufficient cause existed and the claim was otherwise supported by the record. On these facts, the disallowance was not sustained and the Assessing Officer was directed to examine the belated Form 10 and allow the accumulation claim under section 11(2). Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792647