https://www.taxtmi.com/caselaws?id=780362 The HC set aside the respondents' refusal to condone a 16-day delay in filing Form-10B and directed fresh consideration of the s.119(2)(b) application. The petitioner had filed the ITR on time for AY 2018-19 but failed to upload the audit annexure due to an auditor's mistake, leading to disallowance of s.11/s.12 exemption in the s.143(1) intimation. The HC found equitable relief warranted for a long-standing charitable trust and ordered reassessment of the condonation request. en-us Tue, 28 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 18:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780362 The HC set aside the respondents' refusal to condone a 16-day delay in filing Form-10B and directed fresh consideration of the s.119(2)(b) application. The petitioner had filed the ITR on time for AY 2018-19 but failed to upload the audit annexure due to an auditor's mistake, leading to disallowance of s.11/s.12 exemption in the s.143(1) intimation. The HC found equitable relief warranted for a long-standing charitable trust and ordered reassessment of the condonation request. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780362