https://www.taxtmi.com/caselaws?id=780446 Condonation of delay in filing Form 10B was rejected; the court noted that a CBDT circular and prior Gujarat HC authority require that Form 10B (or the audit report) be obtained before filing the return to secure clause 4(i) benefits, not merely filed. The impugned order wrongly treated the requirement as one of filing by 31 March 2018 rather than obtaining the report, and thus misinterpreted the circular's prescription. The authority's interpretation of 'filed' instead of 'obtained' was therefore incorrect. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sun, 01 Feb 2026 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780446 Condonation of delay in filing Form 10B was rejected; the court noted that a CBDT circular and prior Gujarat HC authority require that Form 10B (or the audit report) be obtained before filing the return to secure clause 4(i) benefits, not merely filed. The impugned order wrongly treated the requirement as one of filing by 31 March 2018 rather than obtaining the report, and thus misinterpreted the circular's prescription. The authority's interpretation of 'filed' instead of 'obtained' was therefore incorrect. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780446