https://www.taxtmi.com/caselaws?id=789420 An application for condonation of delay in filing Form 10B under Section 119(2)(b) had to be decided on the explanation for delay alone. The authority could not reject the request on an unrelated ground, namely non-production of the Section 12AA registration certificate, because that issue was outside the scope of the condonation application. The High Court therefore held that the rejection on an extraneous merit-based ground was unsustainable, quashed the order, and remanded the matter for fresh decision on the delay explanation. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789420 An application for condonation of delay in filing Form 10B under Section 119(2)(b) had to be decided on the explanation for delay alone. The authority could not reject the request on an unrelated ground, namely non-production of the Section 12AA registration certificate, because that issue was outside the scope of the condonation application. The High Court therefore held that the rejection on an extraneous merit-based ground was unsustainable, quashed the order, and remanded the matter for fresh decision on the delay explanation. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789420