https://www.taxtmi.com/caselaws?id=751758 Bombay HC quashed the order rejecting an application under s.119(2)(b) and condoned a 1,257-day delay in filing Form 10B by a longstanding charitable trust. The court held there was no mala fide, the trust had timely filed returns in other years, and the failure for AY 2016-17 was likely human error attributable to the trust's professional adviser and departmental handling. The HC found the tax authority ought to have exercised its discretionary power equitably, set aside the impugned order dated 25/10/2023 and condoned the delay. en-us Mon, 15 Apr 2024 00:00:00 +0530 Thu, 09 Oct 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751758 Bombay HC quashed the order rejecting an application under s.119(2)(b) and condoned a 1,257-day delay in filing Form 10B by a longstanding charitable trust. The court held there was no mala fide, the trust had timely filed returns in other years, and the failure for AY 2016-17 was likely human error attributable to the trust's professional adviser and departmental handling. The HC found the tax authority ought to have exercised its discretionary power equitably, set aside the impugned order dated 25/10/2023 and condoned the delay. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751758