1996 (7) TMI 584 - AT - Income Tax

Summary

The ITAT Mumbai allowed the appeal of the assessee against the order of the Dy. Commissioner (Appeals) for the assessment year 1990-91. The assessee was denied exemption under section 11 for not filing Form No. 10B along with the return, but the ITAT directed the Assessing Officer to rectify the order as the filing of Form No. 10B was deemed a procedural formality. The appeal was allowed.