Section 11 Exemption Allowed Despite Delay in Form 10BB

Kinkini Vs ITO (ITAT Jaipur)

Delayed Form 10BB Is Only Procedural: ITAT Jaipur Allows s.11 Exemption Despite Late Filing

Jaipur ITAT ‘SMC’ Bench, in Kinkini vs. ITO (ITA No.1185/JPR/2025, AY 2023-24, order dated 24.12.2025), allowed the assessee’s appeal and held that exemption u/s 11 cannot be denied merely due to delayed filing of Form 10BB, when the au

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