Form 10B : Where assessee, a charitable trust, had filed Form 10B along with return of income, however, no exemption under section 11 was claimed rather assessee had claimed exemption under section 10(23C), since there was a common column for claim of exemption under section 10(23C)(iv) and section 11 in audit report in Form 10B, therefore, CPC might have made a query as to under which section deduction was claimed before disallowing claim of assessee – Shri R V Shah Charitable Trust v. Deputy Director of Income-tax – [2024] 161 taxmann.com 810 (Ahmedabad – Trib.)
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