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Delhi ITAT: Belated Form 10 Alone Cannot Defeat Trust’s Section 11(2) Exemption

27 Aug 2026 · 27 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT restores a trust’s Section 11(2) accumulation claim for de novo assessment, directing that belated Form 10 filing not be objected to. The post Delhi ITAT: Belated Form 10 Alone Cannot Defeat Trust’s Section 11(2) Exemption appeared first on TaxGuru .

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