|The Tax Publishers
Charitable Trusts--Exemption under section 11--Delay in filing Form No. 10B
Delay in filing Form 10B before or along with ITR/Non-filing of Form 10B. Can the department deny exemption eligible under section 11 to the trust under above circumstance please provide relevant court verdicts and rulings.
By virtue of section 12A(1)(b) as currently applicable exemption under section 11 and 12 shall be available when audit report is filed one month prior to due date for furnishing of return of income.
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