https://www.taxtmi.com/caselaws?id=462232 HC upheld rejection of delay condonation for Form 10BB filing. The court found inadvertent filing of incorrect form and 143-day delay did not constitute genuine hardship under Section 119(2)(b) of Income Tax Act. Petitioner's explanation was insufficient, and the CIT's discretionary power was correctly exercised. Writ petition dismissed, emphasizing strict adherence to statutory timelines. en-us Tue, 11 Feb 2025 00:00:00 +0530 Mon, 02 Jun 2025 10:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462232 HC upheld rejection of delay condonation for Form 10BB filing. The court found inadvertent filing of incorrect form and 143-day delay did not constitute genuine hardship under Section 119(2)(b) of Income Tax Act. Petitioner's explanation was insufficient, and the CIT's discretionary power was correctly exercised. Writ petition dismissed, emphasizing strict adherence to statutory timelines. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462232