https://www.taxtmi.com/caselaws?id=777253 HC allowed the petition by a charitable trust challenging refusal to condone delay in filing Form 10 for exemption u/s 11. The trust's Chartered Accountant had filed the return in time but inadvertently failed to upload Form 10 electronically, a newly introduced requirement, causing a delay of 522 days. HC held this constituted a reasonable cause and that denial of condonation would cause grave hardship to the trust for no fault of its own. The impugned order u/s 119(2)(b) was quashed and the delay in filing Form 10 was condoned. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 27 Nov 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777253 HC allowed the petition by a charitable trust challenging refusal to condone delay in filing Form 10 for exemption u/s 11. The trust's Chartered Accountant had filed the return in time but inadvertently failed to upload Form 10 electronically, a newly introduced requirement, causing a delay of 522 days. HC held this constituted a reasonable cause and that denial of condonation would cause grave hardship to the trust for no fault of its own. The impugned order u/s 119(2)(b) was quashed and the delay in filing Form 10 was condoned. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777253