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HomeDirect TaxDelay in Filing Form 10B is Procedural: S. 11 Exemption Can’t Be...

Delay in Filing Form 10B is Procedural: S. 11 Exemption Can’t Be Denied on Technical Grounds: AP HC

Direct Tax

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By Mariya Paliwala
Delay in Filing Form 10B is Procedural: S. 11 Exemption Can’t Be Denied on Technical Grounds: AP HC

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The Andhra Pradesh High Court has held that delay in filing Form 10B is procedural and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied on technical grounds. The bench of Justice Battu Devanand and Justice A. Hari Haranadha Sarma has observed that  Form 10B is a procedural compliance, intended to…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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