{"id":64271,"date":"2026-09-04T16:17:26","date_gmt":"2026-09-04T10:47:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-anjana-foundation-2026-485-itr-5-gujhc-editorial-slp-of-revenue-dismissed-cit-v-anjana-foundation-2026-485-itr-10-sc\/"},"modified":"2026-09-04T16:17:26","modified_gmt":"2026-09-04T10:47:26","slug":"cit-e-v-anjana-foundation-2026-485-itr-5-gujhc-editorial-slp-of-revenue-dismissed-cit-v-anjana-foundation-2026-485-itr-10-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-anjana-foundation-2026-485-itr-5-gujhc-editorial-slp-of-revenue-dismissed-cit-v-anjana-foundation-2026-485-itr-10-sc\/","title":{"rendered":"CIT (E) v. Anjana Foundation (2026) 485 ITR 5 (Guj)(HC) Editorial: SLP of revenue dismissed, CIT v. Anjana Foundation (2026) 485 ITR 10 (SC)"},"content":{"rendered":"<p>The Tribunal held that furnishing of an audit report in Form 10B was a procedural provision, admitted the audit report in Form 10B and allowed the assessee the benefit of section 11 of the Act; on appeal by the Department, dismissing the appeal, as, considering the reasons assigned by the Tribunal, relying upon the decision of the court, no question of law arises. (AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes-Audit report not filed along with return-Furnishing of audit report in Form 10B is a procedural provision-Order of the Tribunal allowing the exemption affirmed. [S. 12, 143(1), 260A, Form No 10B.] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64271","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gID","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64271"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64271\/revisions"}],"predecessor-version":[{"id":64272,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64271\/revisions\/64272"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}