https://www.taxtmi.com/caselaws?id=402622 HC allowed the writ, quashed the authority's order denying exemption and its rectification order, and condoned delay in filing Form 10B for a long-standing public charitable trust. The court held that failure to e-file the audit report is a procedural, directory requirement and substantial compliance or later production with sufficient cause should not defeat Section 12 exemption. The trust was permitted to seek exemption under Section 12, the condonation application was allowed, and the impugned orders were set aside. en-us Wed, 09 Dec 2020 00:00:00 +0530 Mon, 22 Sep 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402622 HC allowed the writ, quashed the authority's order denying exemption and its rectification order, and condoned delay in filing Form 10B for a long-standing public charitable trust. The court held that failure to e-file the audit report is a procedural, directory requirement and substantial compliance or later production with sufficient cause should not defeat Section 12 exemption. The trust was permitted to seek exemption under Section 12, the condonation application was allowed, and the impugned orders were set aside. Case-Laws Income Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402622