https://www.taxtmi.com/caselaws?id=57610 The Tribunal set aside the denial of exemption under section 11 to an association due to non-filing of the audit report in Form No. 10B along with the return for the assessment year 1983-84. It emphasized that filing the report before assessment is a procedural formality and directed a fresh assessment considering the audit report filed later, ensuring the assessee's right to be heard. The Income-tax Officer was directed to conduct a new assessment, taking into account the audit report, following the Tribunal's directions, and allowing the appeal for statistical purposes. en-us Tue, 07 Sep 1993 00:00:00 +0530 Wed, 20 Jun 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57610 The Tribunal set aside the denial of exemption under section 11 to an association due to non-filing of the audit report in Form No. 10B along with the return for the assessment year 1983-84. It emphasized that filing the report before assessment is a procedural formality and directed a fresh assessment considering the audit report filed later, ensuring the assessee's right to be heard. The Income-tax Officer was directed to conduct a new assessment, taking into account the audit report, following the Tribunal's directions, and allowing the appeal for statistical purposes. Case-Laws Income Tax Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57610