https://www.taxtmi.com/caselaws?id=786937 Two principal issues decided: (i) Delay in filing appeals was condoned as the tribunal applied the principle of condonation of delay to an institutional taxpayer, accepting reliance on office-bearers/professionals and exceptional circumstances (including death) as sufficient justification, and allowed the appeals on delay grounds; (ii) Filing of Form No.10B and omission of registration/approval details were treated as directory procedural requirements, not mandating automatic denial of charitable exemption, so the tribunal restored matters to the Assessing Officer for fresh consideration and allowed the appeals on merits. en-us Wed, 18 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786937 Two principal issues decided: (i) Delay in filing appeals was condoned as the tribunal applied the principle of condonation of delay to an institutional taxpayer, accepting reliance on office-bearers/professionals and exceptional circumstances (including death) as sufficient justification, and allowed the appeals on delay grounds; (ii) Filing of Form No.10B and omission of registration/approval details were treated as directory procedural requirements, not mandating automatic denial of charitable exemption, so the tribunal restored matters to the Assessing Officer for fresh consideration and allowed the appeals on merits. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786937