https://www.taxtmi.com/caselaws?id=789667 Marginal, bona fide delay in filing Form 10B may be condoned where a charitable entity is otherwise eligible for exemption, particularly in its first year of registration. Denial of benefits under sections 11 and 12 solely for a procedural lapse is unwarranted when the return has been filed and the applicable condonation framework supports relief. Relief may nevertheless be made conditional where the entity approached the authorities only after prior intimation under section 143(1). On compliance with the imposed monetary condition, the rejection of condonation may be set aside and a fresh intimation issued. 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 where a charitable entity is otherwise eligible for exemption, particularly in its first year of registration. Denial of benefits under sections 11 and 12 solely for a procedural lapse is unwarranted when the return has been filed and the applicable condonation framework supports relief. Relief may nevertheless be made conditional where the entity approached the authorities only after prior intimation under section 143(1). On compliance with the imposed monetary condition, the rejection of condonation may be set aside and a fresh intimation issued. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789667