Assessee Granted Exemption u/ss 11 and 12 Despite Late Filing of Audit Report (Form No. 10B.

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....Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s 11 as claimed in the return of income for mere delay in filing of audit-report. - AT....