https://www.taxtmi.com/caselaws?id=447918 Delhi HC allowed petition challenging rejection of delay condonation application for filing Form 10 under Section 11 exemption for AY 2016-17. Court found Commissioner's refusal arbitrary as petitioner's explanation that officials failed to notice amendments was reasonable, especially since 2016-17 was first year of e-filing. Court noted CBDT circulars authorized Commissioners to condone delays for similar cases and found no benefit to petitioner from delayed filing. HC set aside impugned order, condoned delay, and directed acceptance of Form 10. en-us Fri, 05 Jan 2024 00:00:00 +0530 Wed, 28 Aug 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447918 Delhi HC allowed petition challenging rejection of delay condonation application for filing Form 10 under Section 11 exemption for AY 2016-17. Court found Commissioner's refusal arbitrary as petitioner's explanation that officials failed to notice amendments was reasonable, especially since 2016-17 was first year of e-filing. Court noted CBDT circulars authorized Commissioners to condone delays for similar cases and found no benefit to petitioner from delayed filing. HC set aside impugned order, condoned delay, and directed acceptance of Form 10. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447918