https://www.taxtmi.com/caselaws?id=799374 Charitable exemption under Section 11 cannot be denied solely because the prescribed audit report in Form 10B was furnished 22 days after the stipulated date, where it was available before processing of the return under Section 143(1). Section 12A(b) requires timely furnishing of the audit report, but the delay did not defeat the exemption claim when the processing authority had the report before return processing. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799374 Charitable exemption under Section 11 cannot be denied solely because the prescribed audit report in Form 10B was furnished 22 days after the stipulated date, where it was available before processing of the return under Section 143(1). Section 12A(b) requires timely furnishing of the audit report, but the delay did not defeat the exemption claim when the processing authority had the report before return processing. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799374