Gujarat Technological University v. Dy. CIT(2025) 214 ITD 475 (Ahd)(Trib)

S. 11: Property held for charitable purposes-Delay in filing Form No 10 and 10B-Procedural lapse-Exemption cannot be denied. [Form No 10, 10B]

Held that the delay in filing Form No 10 and 10B was a procedural lapse; hence, exemption cannot be denied.(AY. 2019-20)

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