https://www.taxtmi.com/caselaws?id=788745 A bona fide 16-day delay in uploading Form 10B audit report was condoned under Section 119(2)(b) because the report already existed and the lapse was only procedural. The High Court held that the tax authority had to take an objective, hardship-removing approach and could not refuse relief by mechanically repeating an earlier rejection. The belated filing was treated as a curable error of form, so the Form 10B was directed to be treated as filed with the return and the consequential denial of exemption, demand, and rectified intimations were set aside in favour of the charitable trust. en-us Fri, 20 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788745 A bona fide 16-day delay in uploading Form 10B audit report was condoned under Section 119(2)(b) because the report already existed and the lapse was only procedural. The High Court held that the tax authority had to take an objective, hardship-removing approach and could not refuse relief by mechanically repeating an earlier rejection. The belated filing was treated as a curable error of form, so the Form 10B was directed to be treated as filed with the return and the consequential denial of exemption, demand, and rectified intimations were set aside in favour of the charitable trust. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788745