https://www.taxtmi.com/caselaws?id=780633 The HC quashed the respondent's order refusing exemption under s.11 and condoned a 133-day delay in electronically filing Form No.10B for AY 2019-20. The court found the lapse was inadvertent by the auditor, not deliberate or mala fide, and the trust had otherwise complied with statutory requirements and obtained the audit report in time. Refusal to condone would have caused grave injustice and financial hardship to the charitable trust running educational institutions, so the delay was condoned and the impugned order set aside. en-us Mon, 13 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780633 The HC quashed the respondent's order refusing exemption under s.11 and condoned a 133-day delay in electronically filing Form No.10B for AY 2019-20. The court found the lapse was inadvertent by the auditor, not deliberate or mala fide, and the trust had otherwise complied with statutory requirements and obtained the audit report in time. Refusal to condone would have caused grave injustice and financial hardship to the charitable trust running educational institutions, so the delay was condoned and the impugned order set aside. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780633