ITAT Restores Section 11 Exemption Claim as Delay in Filing Form 10B Was Condoned

Maya Charitable Foundation Vs ITO (ITAT Pune) Assessment Order Set Aside Because Condonation of Delay in Filing Form 10B Was Not Considered; ITAT Remands Matter Because Form 10B Delay Was Later Condoned by CIT(Exemption); Section 11 Exemption Claim Reopened Because Form 10B Condonation Order Was Unavailable During Assessment; ITAT Allows Appeal for Statistical Purpose Because Delay in Filing Audit Form Was Condoned; Exemption Under Section 11 Requires Fresh Examination Because Delayed Form 10B Filing Was Condoned; ITAT Sets Aside Assessment Because Assessee Later Corrected Wrong Exemption Clai...