https://www.taxtmi.com/caselaws?id=765749 A marginal delay of 1 hour 19 minutes and 16 seconds in uploading Form 10B audit report was considered suitable for condonation under section 119(2)(b) of the Income-tax Act, 1961. The Court applied a pragmatic approach to extension of time, noting that the overrun occurred immediately after midnight on the last date, caused no apparent prejudice to the revenue, and did not justify treating the explanation as vague or unsupported. The refusal to condone was found perverse, the impugned rejection order was quashed, and the filing was directed to be treated as compliant. en-us Tue, 04 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765749 A marginal delay of 1 hour 19 minutes and 16 seconds in uploading Form 10B audit report was considered suitable for condonation under section 119(2)(b) of the Income-tax Act, 1961. The Court applied a pragmatic approach to extension of time, noting that the overrun occurred immediately after midnight on the last date, caused no apparent prejudice to the revenue, and did not justify treating the explanation as vague or unsupported. The refusal to condone was found perverse, the impugned rejection order was quashed, and the filing was directed to be treated as compliant. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765749