https://www.taxtmi.com/caselaws?id=470219 Exemption under section 11 should not be denied to a registered charitable trust merely because Form 10B was not furnished one month before the return-filing due date when the prescribed audit report was uploaded with the return and was available before processing under section 143(1). The timing requirement for furnishing the audit report was treated as procedural. As the trust held valid section 12A registration and had obtained the required audit report, delayed furnishing did not warrant disallowance of the exemption; the adjustment denying it was to be deleted. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 20 Jul 2026 20:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470219 Exemption under section 11 should not be denied to a registered charitable trust merely because Form 10B was not furnished one month before the return-filing due date when the prescribed audit report was uploaded with the return and was available before processing under section 143(1). The timing requirement for furnishing the audit report was treated as procedural. As the trust held valid section 12A registration and had obtained the required audit report, delayed furnishing did not warrant disallowance of the exemption; the adjustment denying it was to be deleted. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470219