https://www.taxtmi.com/caselaws?id=799953 Form No. 10B accepted after the return is filed but before the extended return-filing deadline satisfies the audit-report requirement for charitable exemption where the report was obtained and uploaded on the filing date. The audit requirement is substantive, while the timing and electronic mode of portal acceptance are procedural; a one-day acceptance delay should not defeat exemption. Relief under Section 119(2)(b) is an additional, not mandatory, remedy, and its circular-based time limit cannot displace entitlement based on substantial compliance. Availability of an appellate remedy does not bar relief where validation occurs within the extended filing period. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799953 Form No. 10B accepted after the return is filed but before the extended return-filing deadline satisfies the audit-report requirement for charitable exemption where the report was obtained and uploaded on the filing date. The audit requirement is substantive, while the timing and electronic mode of portal acceptance are procedural; a one-day acceptance delay should not defeat exemption. Relief under Section 119(2)(b) is an additional, not mandatory, remedy, and its circular-based time limit cannot displace entitlement based on substantial compliance. Availability of an appellate remedy does not bar relief where validation occurs within the extended filing period. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799953