
Denying accumulation of u/s 11(2) merely on grounds of delay in filing Form No. 10 is unsustainable
September 26, 2026
Income Tax, ITAT
Denying the accumulation of u/s 11(2) merely on grounds of a procedural delay in filing Form No. 10 is unsustainable in law. In a recent judgment, ITAT has held that denying the accumulation of under section 11(2) merely on grounds of a procedural delay in filing Form No. …

