https://www.taxtmi.com/caselaws?id=794151 Delay of 84 days in filing the appeal was condoned on the basis of sufficient cause, namely a family medical emergency requiring continuous attention and travel. On the substantive issue, exemption under section 11 was not denied merely because Form 10B was filed belatedly, since the audit report was already on record before processing of the return under section 143(1). The late filing was treated as a directory lapse rather than a ground to refuse the exemption, and the assessee's claim was restored on the basis of substantial compliance. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794151 Delay of 84 days in filing the appeal was condoned on the basis of sufficient cause, namely a family medical emergency requiring continuous attention and travel. On the substantive issue, exemption under section 11 was not denied merely because Form 10B was filed belatedly, since the audit report was already on record before processing of the return under section 143(1). The late filing was treated as a directory lapse rather than a ground to refuse the exemption, and the assessee's claim was restored on the basis of substantial compliance. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794151