https://www.taxtmi.com/caselaws?id=472329 Furnishing the audit report in Form No. 10B within the Section 139(1) deadline is treated as a procedural and directory requirement for claiming charitable exemption under Section 11. Delayed filing does not automatically invalidate an otherwise valid exemption claim. The availability of condonation of delay under Section 119(2)(b) does not preclude appellate consideration of the exemption claim where Form No. 10B was filed late. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472329 Furnishing the audit report in Form No. 10B within the Section 139(1) deadline is treated as a procedural and directory requirement for claiming charitable exemption under Section 11. Delayed filing does not automatically invalidate an otherwise valid exemption claim. The availability of condonation of delay under Section 119(2)(b) does not preclude appellate consideration of the exemption claim where Form No. 10B was filed late. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472329