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Delay in filing audited report due yo auditor’s mistake cannot invalidate exemption u/s. 11 and 12
Case Law Details
- Case Name
- Delhi Maharashtriya Educational And Cultural Society Vs CIT (Exemptions) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Delhi Maharashtriya Educational And Cultural Society Vs CIT (Exemptions) (Delhi High Court)
Delhi High Court held that non-granting of exemption claimed under section 11 and 12 of the Income Tax Act due to delay of 16 days in filing audited report in From 10B not justified since the due to inadvertence error on the part of the auditor / tax professional.
Facts- The petitioner being a Charitable and Religious Trust is taxable in accordance with the provisions of Section 11 to Section 13 of the Act. Notably, on 30.09.2018, the audited financial for the AY 2018-19 along with the schedules were p...
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