https://www.taxtmi.com/caselaws?id=765127 The court condoned the delay in filing Form 10B for Assessment Years 2019-2020, 2021-2022, and 2022-2023, citing sufficient cause due to the COVID-19 pandemic's impact on the Petitioner, an educational institution. The minimal delays for 2021-2022 and 2022-2023 and bona fide reliance on extended timelines for 2019-2020 were deemed reasonable. The court dismissed the Respondent's claims of habitual delay, finding no supporting evidence. The impugned orders were set aside, and the Petitioner was allowed to address the condonation issue for 2020-2021 with the CBDT. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 23 May 2026 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765127 The court condoned the delay in filing Form 10B for Assessment Years 2019-2020, 2021-2022, and 2022-2023, citing sufficient cause due to the COVID-19 pandemic's impact on the Petitioner, an educational institution. The minimal delays for 2021-2022 and 2022-2023 and bona fide reliance on extended timelines for 2019-2020 were deemed reasonable. The court dismissed the Respondent's claims of habitual delay, finding no supporting evidence. The impugned orders were set aside, and the Petitioner was allowed to address the condonation issue for 2020-2021 with the CBDT. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765127