https://www.taxtmi.com/caselaws?id=796092 Exemption under section 10(23C)(vi) should not be denied solely because the audit report in Form 10B was not furnished with the return where it was uploaded and available to the Assessing Officer before processing under section 143(1). Although furnishing Form 10B is mandatory, its timing and mode of filing are procedural. The report should therefore be considered in determining the exemption claim, and the assessment should be rectified accordingly. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796092 Exemption under section 10(23C)(vi) should not be denied solely because the audit report in Form 10B was not furnished with the return where it was uploaded and available to the Assessing Officer before processing under section 143(1). Although furnishing Form 10B is mandatory, its timing and mode of filing are procedural. The report should therefore be considered in determining the exemption claim, and the assessment should be rectified accordingly. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796092