https://www.taxtmi.com/caselaws?id=770445 The SC examined a tax authority's rejection of a condonation application for Form 10BB filing delay. The court directed authorities to decide the petitioner's earlier timely application within eight weeks, finding the dismissal of the later application premature. The ruling emphasized procedural fairness, particularly for charitable trusts, and highlighted the need to consider delay applications filed during exceptional circumstances like the pandemic. No proceedings were stayed, but the petitioner's rights were preserved pending adjudication. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770445 The SC examined a tax authority's rejection of a condonation application for Form 10BB filing delay. The court directed authorities to decide the petitioner's earlier timely application within eight weeks, finding the dismissal of the later application premature. The ruling emphasized procedural fairness, particularly for charitable trusts, and highlighted the need to consider delay applications filed during exceptional circumstances like the pandemic. No proceedings were stayed, but the petitioner's rights were preserved pending adjudication. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770445