https://www.taxtmi.com/caselaws?id=781431 ITAT held that the assessee's delayed filing of Form 10BB (filed 28/03/2022 against due date 15/02/2022) due to COVID-19 did not warrant denial of application of income; the CIT(A) correctly found the trust registered u/s 12AA filed the original return and Form 10BB with the return, and that the filing deadline is advisory rather than mandatory. In absence of contrary departmental evidence, ITAT upheld the CIT(A)'s order allowing the appeal and dismissed the Revenue's grounds. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781431 ITAT held that the assessee's delayed filing of Form 10BB (filed 28/03/2022 against due date 15/02/2022) due to COVID-19 did not warrant denial of application of income; the CIT(A) correctly found the trust registered u/s 12AA filed the original return and Form 10BB with the return, and that the filing deadline is advisory rather than mandatory. In absence of contrary departmental evidence, ITAT upheld the CIT(A)'s order allowing the appeal and dismissed the Revenue's grounds. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781431