https://www.taxtmi.com/caselaws?id=782385 HC held that the requirement to file Form 10B with the return is procedural and directory, and substantial compliance is sufficient. Observing that denial of exemption u/s 11 to the charitable educational institution would cause genuine hardship and defeat the purpose of s.119(2)(b), HC found that the authority had failed to consider this aspect. Relying on prior precedent, HC quashed the impugned order for A.Y. 2017-18, condoned the delay of 1128 days in filing Form 10B, and directed the Respondents to treat the form as filed in time and to process the return on merits within three months. en-us Fri, 14 Nov 2025 00:00:00 +0530 Sat, 11 Apr 2026 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782385 HC held that the requirement to file Form 10B with the return is procedural and directory, and substantial compliance is sufficient. Observing that denial of exemption u/s 11 to the charitable educational institution would cause genuine hardship and defeat the purpose of s.119(2)(b), HC found that the authority had failed to consider this aspect. Relying on prior precedent, HC quashed the impugned order for A.Y. 2017-18, condoned the delay of 1128 days in filing Form 10B, and directed the Respondents to treat the form as filed in time and to process the return on merits within three months. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782385