https://www.taxtmi.com/caselaws?id=799344 Exemption under Section 11 remains available to a registered charitable trust where its return is filed within the extended period under Section 139(4) and Form 10B is furnished during appellate proceedings, even if the form follows processing under Section 143(1). The audit-report requirement under Section 12A(1)(b) permits condonation of delayed electronic filing in these circumstances. A balanced, equitable and judicious approach applies; strict compliance does not justify rejecting the exemption merely because Form 10B was not filed before return processing. The delayed filing is condoned, requiring the exemption claim to be allowed. en-us Mon, 10 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 13:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799344 Exemption under Section 11 remains available to a registered charitable trust where its return is filed within the extended period under Section 139(4) and Form 10B is furnished during appellate proceedings, even if the form follows processing under Section 143(1). The audit-report requirement under Section 12A(1)(b) permits condonation of delayed electronic filing in these circumstances. A balanced, equitable and judicious approach applies; strict compliance does not justify rejecting the exemption merely because Form 10B was not filed before return processing. The delayed filing is condoned, requiring the exemption claim to be allowed. Case-Laws Income Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799344