The HC held that the denial of benefits under Sections 11 and 12...

The HC held that the denial of benefits under Sections 11 and 12 for delayed e-filing of Form 10B was unjustified and that the application for condonation of delay ought to have been allowed. The court found no mala fides imputable to the petitioner; the delay was attributable to an accident involving staff of the engaged CA firm and thus excusable. An uncontroverted affidavit explaining the delay was accepted as true. Given the petitioner's charitable status and long-standing public charitable activities, the HC concluded that equity warranted condonation; the impugned rejection was quashed and the petitioner entitled to relief notwithstanding the technical delay.