Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 629 - ITAT AHMEDABADExemption u/s 11 - claim denied as there was a delay in filing Form 10B i.e. audit report - procedural defect or mandatory compliances - HELD THAT:- We note that this Tribunal in identical facts and circumstances in the case of Hari Gyan Pracharak Trust [2023 (6) TMI 923 - ITAT AHMEDABAD] has decided the issue in favour of the assessee stating that 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. Thus we condone the delay and restore the matter to the file of ld. CIT(A) to allow exemption u/s 11 of the Act to the assessee as per the provisions of law. Hence, the grounds of appeal of the assessee are allowed for statistical purposes.
|