https://www.taxtmi.com/caselaws?id=789778 Condonation of a 687-day delay in filing audit report Form 10B was sought on the ground that the chartered accountant was unaware of the newly introduced online filing system and that the omission was unintentional. The Supreme Court declined to interfere with the Bombay High Court's view that an honest reason was shown on record for seeking condonation in exercise of discretionary jurisdiction under Article 136. The petition was dismissed, leaving the refusal to condone the delay undisturbed. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789778 Condonation of a 687-day delay in filing audit report Form 10B was sought on the ground that the chartered accountant was unaware of the newly introduced online filing system and that the omission was unintentional. The Supreme Court declined to interfere with the Bombay High Court's view that an honest reason was shown on record for seeking condonation in exercise of discretionary jurisdiction under Article 136. The petition was dismissed, leaving the refusal to condone the delay undisturbed. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789778