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Delayed furnishing of Form No. 10 for charitable-income accumulation raises whether the filing requirement is directory and whether genuine hardship warrants condonation. Contemporaneous disclosure of the accumulation claim in the original return and audit report supports that the omission was inadvertent rather than an afterthought. Furnishing the form before an intimation may constitute substantial procedural compliance. Condonation addresses non-wilful default, particularly where the accumulated income was invested in a specified mode.
Delayed furnishing of Form No. 10 for charitable-income accumulation raises whether the filing requirement is directory and whether genuine hardship warrants condonation. Contemporaneous disclosure of the accumulation claim in the original return and audit report supports that the omission was inadvertent rather than an afterthought. Furnishing the form before an intimation may constitute substantial procedural compliance. Condonation addresses non-wilful default, particularly where the accumulated income was invested in a specified mode.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
