https://www.taxtmi.com/caselaws?id=464410 ITAT (DELHI - AT) condoned a 16-day delay under s.119(2)(b) in filing Form 10B for AY 2018-19. The return was filed on 31.10.2018 and the audited report dated 31.10.2018 was on record, though Form 10B was uploaded on 16.11.2018; due date had been extended to 31.10.2018 by CBDT circular. The delay was treated as a procedural lapse in view of charitable activity, and the AO was directed to treat Form 10B as available on record when processing the return and to pass appropriate orders. en-us Mon, 23 Dec 2024 00:00:00 +0530 Wed, 29 Oct 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464410 ITAT (DELHI - AT) condoned a 16-day delay under s.119(2)(b) in filing Form 10B for AY 2018-19. The return was filed on 31.10.2018 and the audited report dated 31.10.2018 was on record, though Form 10B was uploaded on 16.11.2018; due date had been extended to 31.10.2018 by CBDT circular. The delay was treated as a procedural lapse in view of charitable activity, and the AO was directed to treat Form 10B as available on record when processing the return and to pass appropriate orders. Case-Laws Income Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464410