Delay in Filing Audit Report Condoned for Tax Exemption u/s 11; Procedural Lapse Not a Barrier.

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....Exemption u/s 11 - Condonation of delay in filing the audit report in Form 10B - non filing of Audit Report along with return of income is a procedural omission and cannot be an impediment in law in claiming the exemption, we allow this appeal condoning the delay in filing the Audit Report in Form No. 10B. - AT....