https://www.taxtmi.com/caselaws?id=778958 HC held that the unexplained delay in filing and verifying Form 10BB (81 days) was satisfactorily attributed to the registered auditor's failure to prompt authorization on the e-filing portal. Although revenue had refused condonation and denied exemption under s.11 and s.10(23C)(vi), the court found that denying relief would cause grave hardship to the charitable educational institute and, on the facts, condoned the delay and upheld entitlement to the exemption. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778958 HC held that the unexplained delay in filing and verifying Form 10BB (81 days) was satisfactorily attributed to the registered auditor's failure to prompt authorization on the e-filing portal. Although revenue had refused condonation and denied exemption under s.11 and s.10(23C)(vi), the court found that denying relief would cause grave hardship to the charitable educational institute and, on the facts, condoned the delay and upheld entitlement to the exemption. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778958