While following the order of Co-ordinate Bench, the Ahmedabad ITAT condoned the delay and restored the matter to the file of CIT(A) to allow exemption u/s 11 of the Income Tax Act, 1961 to the assessee as per the provisions of law.The ITAT Coram comprising Waseem Ahmed (Accountant Member) observed that “non filing of Audit Report along with return of income is a procedural omission and...