Case Law Details
Case Name : Sarvadeivatha Education Trust [Regd] Vs ITC (ITAT Bangalore)
Appeal Number : ITA No. 1396/Bang/2024
Date of Judgement/Order : 06/09/2024
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Bangalore
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Sarvadeivatha Education Trust [Regd] Vs ITO (ITAT Bangalore)
ITAT Bangalore held that filing of form 10B is only directory and the same is not mandatory. Hence denial of exemption under section 11 of the Income Tax Act for delay in filing of form 10B unjustified.
Facts- Assessee is a trust constituted under the D
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