Belated Form 10 Filing Cannot Deny Section 11(2) Exemption

Rajlaxmi Charitable Trust Vs ITO (ITAT Delhi) Belated E-Filing of Form 10 No Bar to Section 11(2) Relief: ITAT Delhi Grants Exemption to Charitable Trust The Delhi ITAT (SMC), in Rajlaxmi Charitable Trust v. ITO (Exemption) (ITA No. 7582/Del/2025, AY 2016-17; order dated 24.12.2025), has allowed the Assessee-trust’s appeal and held that delay in e-filing Form 10 cannot defeat exemption u/s 11(2) when the form was otherwise filed before completion of assessment. The Assessee, a registered charitable trust, was denied accumulation benefit u/s 11(2) solely on the ground that Form 10 was e-filed...