The Madras High Court condoned a 44-day delay in Form 10B audit report filing for Centre for Educare and Research Charitable Trust, citing the auditor's Covid-19 illness. A Rs. 5,000 cost was ...

ITAT Mumbai grants Goregaon Education Society tax exemption under Section 11, ruling that belated filing of Forms 9A and 10 is permissible if done before assessment, citing binding CBDT ...