https://www.taxtmi.com/caselaws?id=779018 HC quashed the respondent's order refusing exemption and condoned the delay in filing Form No. 10B. The court observed the belated audit report had been accepted and acted upon by the respondents and that refusal would cause genuine hardship by denying charitable-trust exemption on a technicality. The HC directed the respondents to accept the delayed Form No. 10B and thereby allow the petitioner to avail the exemption and related reliefs. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779018 HC quashed the respondent's order refusing exemption and condoned the delay in filing Form No. 10B. The court observed the belated audit report had been accepted and acted upon by the respondents and that refusal would cause genuine hardship by denying charitable-trust exemption on a technicality. The HC directed the respondents to accept the delayed Form No. 10B and thereby allow the petitioner to avail the exemption and related reliefs. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779018