Delay in filing audited report due yo auditor’s mistake cannot invalidate exemption u/s. 11 and 12

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 201

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