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Section 11 Exemption Allowed Because Late Form 10B Is Procedural

CA Vijayakumar Shetty 06 Jan 2026 2,802 Views 1 comment Print
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Case Law Details

Case Name : ITO (Exemptions) Vs New Miraj Education Society (ITAT Pune)
Related Assessment Year : 2021-2022
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ITO (Exemptions) Vs New Miraj Education Society (ITAT Pune)

Belated Form 10B Is Curable Procedural Lapse: ITAT Pune Upholds Section 11 Exemption Despite Late Audit Report

The Pune “B” Bench of the ITAT in ITO (Exemptions), Kolhapur vs. The New Miraj Education Society [ITA No.928/PUN/2025, AY 2021-22, order dt. 01-01-2026] dismissed the Revenue’s appeal and upheld the grant of exemption u/s 11 to the assessee-trust, de

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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