https://www.taxtmi.com/caselaws?id=467124 Three-day pandemic-related delay in filing the audited report in Form No.10B and the return was held excusable: the delay fell within extension of limitation and administrative guidance, so condonation is warranted and the assessee permitted to claim exemptions. The filing deadline for Form No.10B is treated as directory, not jurisdictional, where the audit report was furnished to the assessing officer before completion of assessment and the short delay did not deprive the officer of requisite information. Consequence: entitlement to exemptions under the relevant charitable trust provisions is allowed. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467124 Three-day pandemic-related delay in filing the audited report in Form No.10B and the return was held excusable: the delay fell within extension of limitation and administrative guidance, so condonation is warranted and the assessee permitted to claim exemptions. The filing deadline for Form No.10B is treated as directory, not jurisdictional, where the audit report was furnished to the assessing officer before completion of assessment and the short delay did not deprive the officer of requisite information. Consequence: entitlement to exemptions under the relevant charitable trust provisions is allowed. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467124