https://www.taxtmi.com/caselaws?id=799930 Delayed electronic filing of Form 10B under section 12A(1)(b) is a procedural and evidentiary lapse, not a substantive failure, where the audit report was timely obtained, filed before the return deadline, and charitable exemption conditions are otherwise met. Such delay does not by itself defeat exemption under section 11; eligibility remains subject to verification and reconciliation with Form 10AC. The adjustment under section 143(1) did not breach natural justice where the variance schedule identified the delayed filing and the assessee had opportunities to address it during rectification and appellate proceedings. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799930 Delayed electronic filing of Form 10B under section 12A(1)(b) is a procedural and evidentiary lapse, not a substantive failure, where the audit report was timely obtained, filed before the return deadline, and charitable exemption conditions are otherwise met. Such delay does not by itself defeat exemption under section 11; eligibility remains subject to verification and reconciliation with Form 10AC. The adjustment under section 143(1) did not breach natural justice where the variance schedule identified the delayed filing and the assessee had opportunities to address it during rectification and appellate proceedings. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799930