Section 143(1) Adjustment Quashed for Wrongly Denying Section 11 Benefit

Shashi Krishna Educational Vs ITO Exemption (ITAT Patna)

Belated Form 10B Is Procedural: ITAT Restores Section 11 Exemption Denied at 143(1) Stage

The Patna DB Bench of the Income Tax Appellate Tribunal, Kolkata (virtual court) held that belated filing of audit report in Form 10B is a procedural and directory requirement, and exemption under section 11 cannot be denied merely on that ground while processing th

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