Benefit of Sec. 11 exemption couldn't be denied on belatedly submission of audit report

INCOME TAX : Where assessee, a public charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B,

from www.taxmann.com Latest Case Laws https://ift.tt/3vkakHb