TMI BlogExemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in...Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been applied for condonation of delay nor been condoned, it was the submission of the assessee that the delay in filing Form no. 10B has been condoned, in general, by the CBDT, vide Circular No. 10/2019, dated 22.5.2019, it has been stated at the Bar by the ld. Counsel for the assessee that the Audit Report in Form no. 10B had been e-fil..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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