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<h1>Charitable trust's delayed Form 10B audit report e-filing (687 days) u/s119(2)(b) due to online filing unawareness condoned</h1> The dominant issue was whether delay of 687 days in e-filing the audit report in Form 10B warranted condonation under s.119(2)(b) of the Income-tax Act. ... Refusing to condone the delay of 687 days in filing audit report in form 10B -reason given for delay, is that the Chartered Accountant of the petitioner was not aware of online filing which was newly introduced and that mistake was unintentional and oversight - genuine reason for grant of condonation of delay u/s 119(b) of the Income Tax Act. HELD THAT:- An honest reason has been given on record for seeking condonation of delay. Since it is not in dispute that the audit report is already filed, not condoning the delay would result in non-considerations of the exemptions, and considering that the petitioner is a trust, engaged in providing medical aid to the under privileged, considering what has been held in AL Jamia Mohammediyah Education Society [2024 (4) TMI 939 - BOMBAY HIGH COURT] and the nature of work being done by the petitioner and the fact that the audit report has already been filed and considering the reason appears to be an honest one, we deem it a fit case to condone the delay. In view of this, the impugned order is quashed and set aside and the delay in filing the audit report u/s 10B for the accounting years as indicated, is quashed and set aside. This shall be subject to costs. The petition challenged an order dated 25.7.2024 refusing to condone a delay of 687 days in filing the audit report in Form 10B for accounting year 2016-17, though the report had been filed on 18.8.2018. The stated cause was that the petitioner's chartered accountant was unaware of newly introduced online filing requirements, treating the lapse as 'unintentional and oversight.' The authority held this was not a 'genuine reason' for condonation under section 119(b) of the Income-tax Act. The Court noted that the audit report was already on record and accepted that an 'honest reason has been given on record for seeking condonation of delay.' It reasoned that refusal would lead to non-consideration of exemptions, and the petitioner is a trust providing medical aid to underprivileged persons. Relying on Al Jamia Mohammediyah Education Society v. Commissioner of Income Tax (Exemptions), Mumbai (2024 DGLS (Bom) 1521), the Court deemed it fit to condone the delay, quashed and set aside the impugned order, and allowed condonation subject to costs of Rs. 10,000/- payable to a designated institution.
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