Case Law Details
Case Name : Savitri Foundation Vs ITO (ITAT Mumbai)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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Savitri Foundation Vs ITO (ITAT Mumbai)
In my considered view non-filing of Audit Report in Form 10B along with Return of Income is merely a procedural defect which is rectifiable. If the Audit Report was available with the assessee at the time of filing of Return of Income and was not filed due to bonafide reasons the benefit of exemption under section 11 cannot be denied if otherwise assessee is eligible to claim the same.
6. The Hon’ble Bombay High Court in the ca
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