Section 11 Exemption Allowed Because Late Form 10B Is Procedural

ITO (Exemptions) Vs New Miraj Education Society (ITAT Pune) Belated Form 10B Is Curable Procedural Lapse: ITAT Pune Upholds Section 11 Exemption Despite Late Audit Report The Pune “B” Bench of the ITAT in ITO (Exemptions), Kolhapur vs. The New Miraj Education Society [ITA No.928/PUN/2025, AY 2021-22, order dt. 01-01-2026] dismissed the Revenue’s appeal and upheld the grant of exemption u/s 11 to the assessee-trust, despite delayed filing of audit report in Form 10B. The assessee, a long-standing educational charitable trust registered u/s 12A & 80G, filed its return claiming exemptio...