https://www.taxtmi.com/caselaws?id=469969 Non-filing of Form 10 by the prescribed e-filing mode did not, by itself, defeat accumulation of income under section 11(2) where the assessee otherwise met the substantive conditions. The Tribunal treated manual furnishing of Form 10 during assessment proceedings as substantial compliance and held that the e-filing lapse was only a procedural irregularity. In the absence of any other disqualifying circumstance, the technical defect could not override the exemption claim, and the additions made on that basis were deleted. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469969 Non-filing of Form 10 by the prescribed e-filing mode did not, by itself, defeat accumulation of income under section 11(2) where the assessee otherwise met the substantive conditions. The Tribunal treated manual furnishing of Form 10 during assessment proceedings as substantial compliance and held that the e-filing lapse was only a procedural irregularity. In the absence of any other disqualifying circumstance, the technical defect could not override the exemption claim, and the additions made on that basis were deleted. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469969