https://www.taxtmi.com/caselaws?id=469594 Delay in filing Form 10B was treated as a procedural lapse and not a substantive ground to deny exemption under sections 11 and 12 where the audit report was filed with the return and was already on record when the return was processed under section 143(1); relief was therefore allowed on the exemption issue. An order under section 119(2)(b) rejecting condonation of delay was held not to be an appealable order before the Tribunal, so the appeal on that issue was dismissed as not maintainable. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 23 Jun 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469594 Delay in filing Form 10B was treated as a procedural lapse and not a substantive ground to deny exemption under sections 11 and 12 where the audit report was filed with the return and was already on record when the return was processed under section 143(1); relief was therefore allowed on the exemption issue. An order under section 119(2)(b) rejecting condonation of delay was held not to be an appealable order before the Tribunal, so the appeal on that issue was dismissed as not maintainable. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469594