Section 11 exemption cannot be denied solely for delayed Form 10B uploading

Advertisement New Bombay Merchants Educational Foundation Vs ACIT (ITAT Mumbai) The assessee, a charitable trust engaged in imparting education and registered under the Bombay Public Trust Act, section 12A/AB, and approved under section 80G, filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 18.02.2025 for Assessment Year 2018-19. The trust argued that its appeal before CIT(A) was dismissed ex parte without considering written submissions, without granting the requested hearing, and without adjudicating several grounds, including denial of exemptio...