Held that since the audit report was filed much prior to the passing of the order as well as the passing of the intimation under section 143(1)(a) by CPC, the Commissioner (Appeals) erred in not allowing the claim of the assessee.(AY. 2018-19)
Masoomeen Education Society v. CIT(A) (2025) 215 ITD 311 (Pune) (Trib.)
S. 11: Property held for charitable purposes-Delay in filing Audit report-Uploaded Form No. 10B within time allowed by CPC-Exemption cannot be denied merely for delay in filing audit report. [S.12, Form No 10B]
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