https://www.taxtmi.com/caselaws?id=778171 Bombay HC quashed the order passed under s.119(2)(b) and held that a 29-day delay in filing Form No.10B should have been condoned. The court found the authority never disputed the petitioner's explanation and that refusing condonation would cause genuine hardship by denying substantial exemption under s.11. The HC directed a justice-oriented, equitable approach rather than a pedantic one, relying on similar precedent, and set aside the impugned order so the exemption claim may be considered. en-us Tue, 02 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778171 Bombay HC quashed the order passed under s.119(2)(b) and held that a 29-day delay in filing Form No.10B should have been condoned. The court found the authority never disputed the petitioner's explanation and that refusing condonation would cause genuine hardship by denying substantial exemption under s.11. The HC directed a justice-oriented, equitable approach rather than a pedantic one, relying on similar precedent, and set aside the impugned order so the exemption claim may be considered. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778171