Technical Lapse Ignored: ITAT Upholds Section 11 Exemption Despite Late 10B

ITO Vs Dogra Educational Society (ITAT Delhi) Late Form 10B Not Fatal: ITAT Upholds Section 11 Exemption and Rejects Revenue’s Technical Objection The Delhi ITAT dismissed the Revenue’s appeal and upheld grant of exemption under Section 11 to Dogra Educational Society for AY 2018-19, holding that belated filing of audit report in Form 10B is only a procedural lapse and does not disentitle a charitable trust from exemption. The Assessing Officer had denied exemption on the ground that the assessee failed to e-file Form 10B along with the return and filed it after the due date, thereby viola...