https://www.taxtmi.com/caselaws?id=784178 The dominant issue was whether rejection under s. 119(2)(b) of the Income-tax Act, solely on the ground that the condonation application was filed beyond three years from the end of AY 2020-21, was sustainable. The HC held that, absent any challenge to CBDT Circular No. 16/2024, its validity need not be examined, but the authority erred in refusing relief where the delays in filing Form 10B and Form 10 were minor and satisfactorily explained, and where the applicant had bona fide pursued appellate remedies against the s. 143(1) intimation, with delay attributable to age/health constraints of the trustee. The impugned orders were quashed and the delays in filing Forms 10B and 10 were condoned. en-us Mon, 22 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 17:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784178 The dominant issue was whether rejection under s. 119(2)(b) of the Income-tax Act, solely on the ground that the condonation application was filed beyond three years from the end of AY 2020-21, was sustainable. The HC held that, absent any challenge to CBDT Circular No. 16/2024, its validity need not be examined, but the authority erred in refusing relief where the delays in filing Form 10B and Form 10 were minor and satisfactorily explained, and where the applicant had bona fide pursued appellate remedies against the s. 143(1) intimation, with delay attributable to age/health constraints of the trustee. The impugned orders were quashed and the delays in filing Forms 10B and 10 were condoned. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784178