https://www.taxtmi.com/caselaws?id=791027 A bona fide delay in filing Form 10B did not justify denial of exemption where the audit had been completed within time, the delay was merely procedural, and no mala fides were shown. The defect was treated as curable, and substantive relief for the charitable entity was preferred over rejection on technical grounds. On that reasoning, the exemption claim was to be allowed, and rectification under section 154 could not be refused merely because filing was delayed. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791027 A bona fide delay in filing Form 10B did not justify denial of exemption where the audit had been completed within time, the delay was merely procedural, and no mala fides were shown. The defect was treated as curable, and substantive relief for the charitable entity was preferred over rejection on technical grounds. On that reasoning, the exemption claim was to be allowed, and rectification under section 154 could not be refused merely because filing was delayed. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791027