https://www.taxtmi.com/caselaws?id=766229 The Bombay HC set aside the orders rejecting the petitioner's application for condonation of delay in electronically filing Form 10B for the assessment year 2014-2015. The Court acknowledged the petitioner's bona fide belief and efforts to comply, noting that Form 10B was filed manually within the prescribed period. It emphasized that the delay was not mala fide and that the petitioner gained no undue advantage. The Court directed concerned parties to act on the order, highlighting the importance of the quality of the explanation and adherence to principles of natural justice. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 13 Jul 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766229 The Bombay HC set aside the orders rejecting the petitioner's application for condonation of delay in electronically filing Form 10B for the assessment year 2014-2015. The Court acknowledged the petitioner's bona fide belief and efforts to comply, noting that Form 10B was filed manually within the prescribed period. It emphasized that the delay was not mala fide and that the petitioner gained no undue advantage. The Court directed concerned parties to act on the order, highlighting the importance of the quality of the explanation and adherence to principles of natural justice. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766229