Case Law Details
Case Name : Bhagwant Kishore Memorial Educational Society Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 3657/Del/2023
Date of Judgement/Order : 14/08/2024
Related Assessment Year : 2021-22
Courts :
All ITAT ITAT Delhi
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Bhagwant Kishore Memorial Educational Society Vs ITO (ITAT Delhi)
ITAT Delhi held that not filing of Audit Report in Form 10B alongwith the return of income is a procedural omission only and cannot be impediment in law in claiming the exemption under section 11 of the Income Tax Act.
Facts- The assessee / appella
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