https://www.taxtmi.com/caselaws?id=469759 Form 10B audit report was treated as timely filed where the record showed uploading on 25.09.2022 within the extended deadline, so the charitable trust exemption could not be denied on belated-filing grounds. The Revenue's contention that filing occurred on 12.10.2022 was rejected in light of the portal record and the assessee's categorical submission. As the filing requirement under section 12A(1)(b) was satisfied, the adjustment under section 143(1)(a) for alleged non-compliance was unsustainable, and the claimed exemption remained available. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 02 Jul 2026 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469759 Form 10B audit report was treated as timely filed where the record showed uploading on 25.09.2022 within the extended deadline, so the charitable trust exemption could not be denied on belated-filing grounds. The Revenue's contention that filing occurred on 12.10.2022 was rejected in light of the portal record and the assessee's categorical submission. As the filing requirement under section 12A(1)(b) was satisfied, the adjustment under section 143(1)(a) for alleged non-compliance was unsustainable, and the claimed exemption remained available. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469759