https://www.taxtmi.com/caselaws?id=767626 HC allowed the petition, quashed the impugned orders and remanded the matter to the respondent to pass appropriate orders condoning the delay in filing Form No.10B for AY 2017-2018. The Court held that where a trust has for years substantially satisfied exemption conditions and delay arose from the accountant's prolonged illness, the requirement to furnish the audit report is a procedural mandate requiring substantial compliance; authorities should adopt an equitable, judicious approach in such cases. en-us Mon, 17 Mar 2025 00:00:00 +0530 Mon, 22 Sep 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767626 HC allowed the petition, quashed the impugned orders and remanded the matter to the respondent to pass appropriate orders condoning the delay in filing Form No.10B for AY 2017-2018. The Court held that where a trust has for years substantially satisfied exemption conditions and delay arose from the accountant's prolonged illness, the requirement to furnish the audit report is a procedural mandate requiring substantial compliance; authorities should adopt an equitable, judicious approach in such cases. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767626