Procedural Delays in Form 10B Filing Should Be condoned if No Malafide Intent: ITAT Kolkata

Manav Seva Trust Vs A.O. (ITAT Kolkata)

ITAT Kolkata ruled in favor of Manav Seva Trust, a registered charitable trust under Section 12A of the Income Tax Act, after its exemption claim was denied due to the late filing of Form-10B. The trust had filed its income tax return for AY 2018-19 on September 30, 2018, which was processed under

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