https://www.taxtmi.com/caselaws?id=798290 Exemption for a charitable trust registered under Section 12AB should not be denied solely because Form 10BB was uploaded after Form 10B, where the delay was bona fide and the substantive conditions for exemption are otherwise met. A just, balanced and equitable approach may be applied to this procedural lapse. Exemption under Section 11 was directed to be granted after verification of the belatedly filed Form 10BB. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798290 Exemption for a charitable trust registered under Section 12AB should not be denied solely because Form 10BB was uploaded after Form 10B, where the delay was bona fide and the substantive conditions for exemption are otherwise met. A just, balanced and equitable approach may be applied to this procedural lapse. Exemption under Section 11 was directed to be granted after verification of the belatedly filed Form 10BB. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798290