https://www.taxtmi.com/caselaws?id=789667 Marginal, bona fide delay in filing Form 10B may be condoned under section 119(2)(b) where the assessee is otherwise eligible for exemption under sections 11 and 12 and the delay arose in the first year of charitable registration. The note emphasises that a procedural lapse, by itself, should not defeat exemption benefits when the return has already been filed and the governing condonation framework supports relief. It also notes that delayed recourse to the tax authorities after prior intimation may justify an equitable condition while granting condonation and preserving the exemption claim. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789667 Marginal, bona fide delay in filing Form 10B may be condoned under section 119(2)(b) where the assessee is otherwise eligible for exemption under sections 11 and 12 and the delay arose in the first year of charitable registration. The note emphasises that a procedural lapse, by itself, should not defeat exemption benefits when the return has already been filed and the governing condonation framework supports relief. It also notes that delayed recourse to the tax authorities after prior intimation may justify an equitable condition while granting condonation and preserving the exemption claim. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789667