https://www.taxtmi.com/caselaws?id=778650 HC quashed the impugned order under Section 119(2)(b) and condoned an 84-day delay in filing Form No. 10B, holding that denial would cause substantial hardship by extinguishing claimed Section 11 benefits. The court found the revenue authority should have adopted a justice-oriented, not pedantic, approach and noted consistent HC decisions condoning similar delays. The delay was held excusable in the circumstances, and the petitioner was permitted to file the audit report to avail the exemption under Section 11. en-us Mon, 15 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778650 HC quashed the impugned order under Section 119(2)(b) and condoned an 84-day delay in filing Form No. 10B, holding that denial would cause substantial hardship by extinguishing claimed Section 11 benefits. The court found the revenue authority should have adopted a justice-oriented, not pedantic, approach and noted consistent HC decisions condoning similar delays. The delay was held excusable in the circumstances, and the petitioner was permitted to file the audit report to avail the exemption under Section 11. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778650