Form 10B Filing Error Not Fatal for Section 11 Relief: ITAT Delhi

Sahayog Charitable Society Vs ITO (ITAT Delhi) Portal Glitch – Form 10B Filing Error Not Fatal-  Can’t Deny Charity Exemption – ITAT Delhi Allows Sec.11 Relief Assessee, , a society registered u/s 12A & engaged in charitable activities, filed its return of income for AY 2021-22 on 15.12.2021 declaring nil income after claiming exemption u/s 11. Audit report in Form 10B was filed on 16.11.2021, but due to a technical glitch, acknowledgment was not generated. On receiving communication from CPC, Bengaluru,  Assessee again uploaded Form 10B on 08.03.2022. CPC, however, disallowed ...