https://www.taxtmi.com/highlights?id=103414 Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes. en-us Fri, 04 Sep 2026 08:24:18 +0530 Fri, 04 Sep 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103414 Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes. Highlights Income Tax Fri, 04 Sep 2026 08:24:18 +0530 https://www.taxtmi.com/highlights?id=103414