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        Case ID :
        Income Tax

        Denial of exemption u/s 11 for assessment of a trust due to...

        Trust exemption denied for late Form 10B filing, but court condones delay citing genuine hardship.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Denial of exemption u/s 11 for assessment of a trust due to rejection of application for condonation of delay in filing Form 10B. The petitioner inadvertently delayed filing Form 10B due to the clerical staff of the Chartered Accountant suffering from a brain tumor. The High Court held that although the audit report was obtained on 07.05.2015, prior to the return filing date of 26.09.2015, the respondent adopted a pedantic approach in rejecting the condonation application. The reasons provided by the petitioner cannot be discarded as not constituting genuine hardship. The High Court quashed the impugned order, directing the respondent to condone the delay in filing Form 10B to enable the petitioner to obtain exemption u/s 11.
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