https://www.taxtmi.com/caselaws?id=470597 Delayed electronic filing of Form 10B does not by itself justify denial of exemption under section 11 where the audit report was filed before processing of the return and was available for verification. The audit-report requirement is substantive, but the prescribed mode and timing of electronic filing are procedural. The Assessing Officer must verify Form 10B and allow the exemption claim if the trust is otherwise eligible. The article states that a technical delay cannot defeat an otherwise valid exemption claim. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470597 Delayed electronic filing of Form 10B does not by itself justify denial of exemption under section 11 where the audit report was filed before processing of the return and was available for verification. The audit-report requirement is substantive, but the prescribed mode and timing of electronic filing are procedural. The Assessing Officer must verify Form 10B and allow the exemption claim if the trust is otherwise eligible. The article states that a technical delay cannot defeat an otherwise valid exemption claim. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470597