https://www.taxtmi.com/caselaws?id=780065 HC quashed the impugned order under s.119(2)(b) and condoned a 70-day delay in filing the audit report in Form No.10B for AY 2020-21. The court accepted the explanation that the due date change for Form No.10B went unnoticed and that the report was filed along with the return. Given the trust's operational disruptions and resultant hardship, the HC held the delay genuine and directed relief from the denial of exemption under s.11, setting aside the demand arising from the belated filing. en-us Mon, 13 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780065 HC quashed the impugned order under s.119(2)(b) and condoned a 70-day delay in filing the audit report in Form No.10B for AY 2020-21. The court accepted the explanation that the due date change for Form No.10B went unnoticed and that the report was filed along with the return. Given the trust's operational disruptions and resultant hardship, the HC held the delay genuine and directed relief from the denial of exemption under s.11, setting aside the demand arising from the belated filing. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780065