https://www.taxtmi.com/caselaws?id=464648 ITAT allowed condonation of a 137-day delay in uploading audit report (Form 10B), accepting that software glitches prevented timely upload and noting the audit report bore UDIN and signing date within the due period. Relying on CBDT delegation of condonation powers, the tribunal held the delay was due to sufficient cause beyond the assessee's control and directed that income be assessed allowing exemption under section 11 if otherwise entitled. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464648 ITAT allowed condonation of a 137-day delay in uploading audit report (Form 10B), accepting that software glitches prevented timely upload and noting the audit report bore UDIN and signing date within the due period. Relying on CBDT delegation of condonation powers, the tribunal held the delay was due to sufficient cause beyond the assessee's control and directed that income be assessed allowing exemption under section 11 if otherwise entitled. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464648