https://www.taxtmi.com/caselaws?id=470128 Late uploading of Form No. 10B by a charitable society was treated as a curable procedural defect where the audited report had been filed with the return and the delay was only ten days. The notes state that, despite provisional registration under Section 12A and provisional approval under Section 80G(5), charitable exemption should not be denied solely for this technical non-compliance. The delay was condoned, and the society's exemption claim was to be considered in accordance with law. en-us Mon, 17 Mar 2025 00:00:00 +0530 Thu, 16 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470128 Late uploading of Form No. 10B by a charitable society was treated as a curable procedural defect where the audited report had been filed with the return and the delay was only ten days. The notes state that, despite provisional registration under Section 12A and provisional approval under Section 80G(5), charitable exemption should not be denied solely for this technical non-compliance. The delay was condoned, and the society's exemption claim was to be considered in accordance with law. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470128