ITAT Mumbai Allows Section 11 Exemption Despite Late Form 10B Filing

Church of Our Lady of Immaculate Conception Vs ITO (Exemption) (ITAT Mumbai) Procedural Lapse Cannot Deny Section 11 Benefit – ITAT Mumbai Allows Exemption – Delay in Form 10B Filing Condoned for Church Trust-Natural Justice & Substance Over Form – Tribunal Grants Relief to Church Trust Assessee, a trust registered under the Maharashtra Public Trust Act, 1969, running a church & carrying out charitable activities like food, education & medical aid, filed its return within the extended due date but submitted Form 10B belatedly by 29 days. CPC while processing return denied...