Non Filing Audit Report along with ITR is Procedural Omission: ITAT restores matter to allow Exemption u/s 11 of Income Tax Act [Read Order]

ITAT restored matter to allow exemption under Section 11 of the Income Tax Act and held that non-filing audit report along with ITR is procedural omission
ITAT Ahmedabad - Section 11 of Income Tax Act - Income Tax Act - Income Tax Returns - ITAT restores exemption - Taxscan

The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) restored matter to allow exemption under Section 11 of the Income Tax Act, 1961 and held that non-filing audit report along with income tax returns ( ITR ) is procedural omission. The only grievance raised by the assessee is that the CIT(A) erred…

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