AdvertisementManagingbody of Shri Haryana Gaushala Vs ITO (ITAT Delhi) Delhi ITAT: Belated Filing of Form 10B is a Procedural Lapse; Section 11 Exemption Cannot Be Denied on Technical Grounds The Delhi ITAT held that the delayed filing of Form 10B is only a procedural requirement and cannot, by itself, be a ground to deny exemption under section 11 to a charitable trust. Accordingly, it set aside the orders of the CPC and the CIT(A) and directed the Assessing Officer to consider the belatedly filed audit report and decide the exemption claim on merits. The assessee, a trust registered under section 12A, ha...