https://www.taxtmi.com/caselaws?id=789778 Delay of 687 days in filing audit report in Form 10B was sought to be condoned on the ground that the chartered accountant was unaware of the newly introduced online filing process and that the lapse was unintentional. The Supreme Court declined to interfere with the High Court's view that an honest and genuine explanation had been placed on record for condonation under the Income Tax Act, and refused to exercise its discretionary jurisdiction under Article 136. The petition was dismissed. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789778 Delay of 687 days in filing audit report in Form 10B was sought to be condoned on the ground that the chartered accountant was unaware of the newly introduced online filing process and that the lapse was unintentional. The Supreme Court declined to interfere with the High Court's view that an honest and genuine explanation had been placed on record for condonation under the Income Tax Act, and refused to exercise its discretionary jurisdiction under Article 136. The petition was dismissed. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789778