https://www.taxtmi.com/caselaws?id=792907 Belated filing of Form 10B was treated as a procedural lapse and not a ground, by itself, to deny otherwise valid expenditure to a section 12AA-registered educational trust. The Tribunal noted that the audit report had been filed belatedly and that audited details were produced in rectification proceedings, so the claim required reconsideration on merits rather than rejection on technical grounds. It therefore remitted the matter to the Assessing Officer for fresh adjudication after considering the belated Form 10B and observing principles of natural justice. en-us Thu, 21 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792907 Belated filing of Form 10B was treated as a procedural lapse and not a ground, by itself, to deny otherwise valid expenditure to a section 12AA-registered educational trust. The Tribunal noted that the audit report had been filed belatedly and that audited details were produced in rectification proceedings, so the claim required reconsideration on merits rather than rejection on technical grounds. It therefore remitted the matter to the Assessing Officer for fresh adjudication after considering the belated Form 10B and observing principles of natural justice. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792907