https://www.taxtmi.com/caselaws?id=765065 The HC condoned a 15-day delay in filing Form-10B for the Assessment Year 2022-23 under the Income Tax Act, 1961. The court found that the Petitioner's reasons, including ongoing construction and Covid-related disruptions, constituted a "sufficient cause" for the delay. It rejected the Respondents' argument that the trust should have adhered to filing timelines, noting the circumstances justified the delay. The court set aside the impugned order refusing to condone the delay, allowing the Petitioner to proceed with necessary steps, and ruled that no costs were awarded. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 23 May 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765065 The HC condoned a 15-day delay in filing Form-10B for the Assessment Year 2022-23 under the Income Tax Act, 1961. The court found that the Petitioner's reasons, including ongoing construction and Covid-related disruptions, constituted a "sufficient cause" for the delay. It rejected the Respondents' argument that the trust should have adhered to filing timelines, noting the circumstances justified the delay. The court set aside the impugned order refusing to condone the delay, allowing the Petitioner to proceed with necessary steps, and ruled that no costs were awarded. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765065