ITAT Grants Section 11 Benefit as Form No. 10 Audit Report filed during Assessment

Shree Swami Samarth Seva Kendra Vs ITO (ITAT Mumbai)

Introduction: The case of Shree Swami Samarth Seva Kendra vs ITO, adjudicated by ITAT Mumbai, revolves around the denial of Section 11(2) benefits due to the alleged non-compliance with Form 10. The appellant challenges the exparte dismissal of the appeal by the CIT(A) and seeks justice based on principles of equity and natural justice.

Detailed Analysis: The assessee, a trust registered under section 12

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