HC condoned delay in filing form no. 10 as trust received declaration u/s 12AA with retrospective effect

IT : Where assessee having received declaration under section 12AA with retrospective effect, immediately submitted necessary documents including declaration in Form 10 claiming benefit of exemption under section 11, since revenue had not made out a case to arrive at a finding that Form No. 10 was belatedly submitted by assessee without any justifiable reason, assessee's application seeking condonation of delay in filing same, was to be allowed

from www.taxmann.com Latest Case Laws https://ift.tt/2speXQB