https://www.taxtmi.com/caselaws?id=797482 Delayed filing of the audit report in Form No. 10B is a directory procedural lapse where the report accompanies the income-tax return and is filed before processing under Section 143(1). In those circumstances, delay does not defeat substantive entitlement to charitable exemption under Section 11. Charitable exemption should therefore not be denied solely because Form No. 10B was filed after the prescribed deadline, provided it was filed with the return before the intimation was issued. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797482 Delayed filing of the audit report in Form No. 10B is a directory procedural lapse where the report accompanies the income-tax return and is filed before processing under Section 143(1). In those circumstances, delay does not defeat substantive entitlement to charitable exemption under Section 11. Charitable exemption should therefore not be denied solely because Form No. 10B was filed after the prescribed deadline, provided it was filed with the return before the intimation was issued. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797482