The issue involved denial of exemption for failure to attach audited accounts with Form 10B. The Tribunal held such lapse to be procedural and directed reconsideration, emphasizing that substantive ...
The Court held that procedural delay in filing Form 10B should not result in denial of exemption. It emphasized that substantive benefits under Sections 11 and 12 must be granted where eligibility ...
The Ministry of Finance through the Central Board of Direct Taxes (CBDT) has issued a circular which essentially condones delay in filing Form no. 9A, 10, 10B and 10BB for AY 2018-19 and subsequent ...
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