https://www.taxtmi.com/caselaws?id=465815 Delay in filing Form 10B audit report may be condoned under section 119(2)(b) where the omission is bona fide and the report has already been filed, especially if refusal would prejudice exemption claims. The text treats the chartered accountant's unintentional omission after introduction of online filing, together with the assessee's charitable activities and the honest explanation offered, as relevant grounds for relief. It states that the delay was condoned and the refusal order was set aside, subject to costs. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465815 Delay in filing Form 10B audit report may be condoned under section 119(2)(b) where the omission is bona fide and the report has already been filed, especially if refusal would prejudice exemption claims. The text treats the chartered accountant's unintentional omission after introduction of online filing, together with the assessee's charitable activities and the honest explanation offered, as relevant grounds for relief. It states that the delay was condoned and the refusal order was set aside, subject to costs. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465815