https://www.taxtmi.com/caselaws?id=773905 HC allowed the taxpayer's appeal, finding the refusal to condone delay in e-filing Form 10B arbitrary. Relying on CBDT authorization permitting CITs to condone up to 365 days' delay and recognizing pandemic-related extension, the court held the delay (whether 101 or 254 days) arose from inadvertence and would cause genuine hardship by denying charitable exemption on a technicality. The 1st respondent should have applied a justice-oriented approach and condoned the delay, thereby permitting recognition of the exemption and directing appropriate action consistent with the CBDT scheme. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 09 Oct 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773905 HC allowed the taxpayer's appeal, finding the refusal to condone delay in e-filing Form 10B arbitrary. Relying on CBDT authorization permitting CITs to condone up to 365 days' delay and recognizing pandemic-related extension, the court held the delay (whether 101 or 254 days) arose from inadvertence and would cause genuine hardship by denying charitable exemption on a technicality. The 1st respondent should have applied a justice-oriented approach and condoned the delay, thereby permitting recognition of the exemption and directing appropriate action consistent with the CBDT scheme. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773905