https://www.taxtmi.com/caselaws?id=784721 Whether delay in e-filing the audit report in Form 10B for a charitable trust should be condoned to enable consideration of exemption was the dominant issue. The HC held that the assessee had shown a bona fide and honest cause-its accountant's unawareness of the newly introduced online filing-coupled with the fact that the audit report had already been filed; refusal would unjustly foreclose exemption for a trust providing medical relief. Consequently, the revenue's refusal to condone the delay was quashed. The SC, exercising discretion under Art. 136, found no ground to interfere and dismissed the petition, leaving the HC's order intact. en-us Mon, 05 Jan 2026 00:00:00 +0530 Mon, 13 Jul 2026 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784721 Whether delay in e-filing the audit report in Form 10B for a charitable trust should be condoned to enable consideration of exemption was the dominant issue. The HC held that the assessee had shown a bona fide and honest cause-its accountant's unawareness of the newly introduced online filing-coupled with the fact that the audit report had already been filed; refusal would unjustly foreclose exemption for a trust providing medical relief. Consequently, the revenue's refusal to condone the delay was quashed. The SC, exercising discretion under Art. 136, found no ground to interfere and dismissed the petition, leaving the HC's order intact. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784721