Income Tax - Highlights / Catch Notes
Income Tax - Exemption u/s 11 - Condonation of delay in filing the audit...
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