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Income Tax ₹6.52 Crore Share Capital Addition Deleted as Section 68 Conditions Satisfied: ITAT Kolkata Income Tax Belated Return Under Section 139(4) Does Not Bar Section 11 Exemption: ITAT Chennai Income Tax Late Filing of Form 10 Cannot Deny Section 11(2) Deduction: ITAT Ahmedabad Income Tax Section 263 Revision Quashed as AO Had Examined Section 11 Exemption: ITAT Kolkata Income Tax Urban Development Authority Eligible for Section 11 Exemption: ITAT Ahmedabad Income Tax Wrong Form 10BB Instead of Form 10B: ITAT Bangalore Restores Section 11 Exemption Claim Income Tax ITAT Nagpur Deletes ₹15 Lakh Addition for Three-Day Delay in Filing Form No. 10 Income Tax Section 11 Exemption Allowed for Belated ITR Filed Under Section 139: ITAT Delhi
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Day: January 7, 2026

85 articles