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    <title>2021 (3) TMI 1088 - BOMBAY HIGH COURT</title>
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    <description>The court directed the petitioners, charitable trusts, to seek a special order from the CBDT for condonation of delay beyond 365 days in filing Form No.10B for the assessment year 2018-19. The court highlighted the importance of substantial justice and instructed the petitioners to approach the CBDT under section 119(2)(b) of the Income Tax Act within three weeks. The CBDT was mandated to issue a decision within four weeks of receiving the application.</description>
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      <description>The court directed the petitioners, charitable trusts, to seek a special order from the CBDT for condonation of delay beyond 365 days in filing Form No.10B for the assessment year 2018-19. The court highlighted the importance of substantial justice and instructed the petitioners to approach the CBDT under section 119(2)(b) of the Income Tax Act within three weeks. The CBDT was mandated to issue a decision within four weeks of receiving the application.</description>
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