https://www.taxtmi.com/caselaws?id=770444 Delhi HC allowed petition challenging CIT(E)'s rejection of condonation application for one-month delay in filing Form 10B for trust assessment. Court held that where genuine hardship is established, the authority must exercise its discretionary power to condone delay. HC found CIT(E) erroneously concluded the delay lacked reasonable cause despite established mitigating circumstances. CIT(E) was directed to issue appropriate order condoning the thirty-day delay for AY 2022-23. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 13:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770444 Delhi HC allowed petition challenging CIT(E)'s rejection of condonation application for one-month delay in filing Form 10B for trust assessment. Court held that where genuine hardship is established, the authority must exercise its discretionary power to condone delay. HC found CIT(E) erroneously concluded the delay lacked reasonable cause despite established mitigating circumstances. CIT(E) was directed to issue appropriate order condoning the thirty-day delay for AY 2022-23. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770444