https://www.taxtmi.com/caselaws?id=780064 HC condoned the delay in filing and verifying Form 10B, holding the lapse was due to the auditor's oversight and abrupt departure and was bona fide and beyond the trust's control. The court found the trust, established over 25 years, had generally complied with filings and was not lethargic or a habitual defaulter, so denial of exemption under s.11 on this technical ground would cause genuine hardship. Alleged figure mismatches were left for the assessing officer to examine, as they did not prima facie affect the claim for exemption. 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=780064 HC condoned the delay in filing and verifying Form 10B, holding the lapse was due to the auditor's oversight and abrupt departure and was bona fide and beyond the trust's control. The court found the trust, established over 25 years, had generally complied with filings and was not lethargic or a habitual defaulter, so denial of exemption under s.11 on this technical ground would cause genuine hardship. Alleged figure mismatches were left for the assessing officer to examine, as they did not prima facie affect the claim for exemption. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780064