TMI Blog2008 (8) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... minor defect in application - The view taken in the impugned order is highly technical. The provision having been substantially complied with, the audit report should have been taken into account even if, strictly speaking, it was not filed with the return and not in Form 10BB but in Form 10B as stated in the impugned order. This made no difference to the spirit of the requirement laid down. - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under section 10(23C)(iv) of the Act in the years from 1987-88 to 2007-08 and was also registered as a trust under section 12A of the Act. After amendment of section 10(23) (iv) of the Act on March 30, 2007, the authority to grant exemption was vested in the Chief Commissioner instead of the Central Government and the petitioner made an application to the said authority. The Chief Commissioner d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly complied with, the audit report should have been taken into account even if, strictly speaking, it was not filed with the return and not in Form 10BB but in Form 10B as stated in the impugned order. This made no difference to the spirit of the requirement laid down. 6. Accordingly, we allow this petition and quash the impugned order annexure P-1 and direct respondent No. 1 to take a fresh de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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