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10 b audit report

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28 August 2019 For the ay 2017-18, audit report 10 was filed by the auditor for my ngo but approval from ngo got missed. Now IT has Issued demand on gross receipts ignoring deductions u/s 11. Audit report uploaded but not appproved, how to rectify this to claim deduction u/s 11. Very urgent, pls guide
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 August 2019 File rectification u/s 154 file 10b and also file appeal with CIT and submit 10b.
In the case of Calcutta Management Association vs. ITO (1992) 42 ITD 62, the Calcutta bench of the Tribunal held that the Audit Report can even be filed at the time of appeal before the Commissioner (Appeals). 5.1.3
A similar view has been taken by the Tribunal, in the case of Swajan Pariwar Trust vs. ADIT(E) (1997) 57 TTJ (Mum) (SMC) 77, that, where the trust filed the audit report along with a rectification application under section 154, it was entitled to the exemption, as the defect had been removed
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